Permission set gives special access to users like that field accessibility(read/write), object accessibility … etc.
You have to choose these settings if you need to restrict some actions for a specific user only.
If you already know about the profile, now in your mind, why not we choose profile?
Profile give common permissions to a group of users, but Permission set to restrict permission for the user.
Example:
College announced the exam result, so students to enter own username and password to get a result (Similar Permission Set), Class wise common information like that extra class announcement is getting by class members only with common username and password (Similar Profile).
Step 1: Create permission set using the below instruction
Setup -> Administer -> Manage Users -> Permission Sets
Step 2: Click the new button if you wish to create new permission set.
Step 3: Click clone button if you want to create permission set with existing user license.
Step 4: Click Manage Assignments for assigning users for this permission set.
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