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Ankit SatnalikaAnkit Satnalika 

Profile Vs Permission Set

A user is having Read, Create, Edit permission on profile say for Account object.
A permission set is assinged to the same user with Read access to the Account object.
In this conflict what access the user gets and why ?
Hi Ankit,

The user will have all the access provided in profile.
We cannot restrict the base access provided in profile by any mean. 
Permission sets allow you to add *but never reduce* field and object permissions to those provided to a user via their profile.
Ankit SatnalikaAnkit Satnalika
Hi Gauravendra
Your answer was really helpful.
So In Records level access what will be the outcome between OWD, Sharing rules, Manual Sahring etc...
Hi Ankit

OWD is base level access to other records that are not own by the same user. If its Private and Read Only, then the sharing rule will make sense. If its Read/Write then we already have maximum access.
By sharing rule and manual sharing we can increase the access level.
So answering your question, the maximum access provided among all the sharing setting, the user will have that access. 
Ex- OWD for Account - Private. 
Sharing rule gives Read access .
But Manual sharing give Read/Write access too. Then the user will have Read/Write access both.
Hope this helps!
Ankit SatnalikaAnkit Satnalika
It was good Gauravendra.