I transfer from India to Texas, Houston on L1 VISA for 4 months. I am married and have 4 yr old daughter, they are in mumbai. I am getting paid by USA company. It is payroll transfer. I will be incurring all the exepenses (transport, rental apartment, food etc).

I need to pay any tax?

If yes what is the procedure to pay tax and exemption I can get.

If I paid tax, Is anything I can get refund from US tax department and when I can get?

Since you are being paid by a U.S.-based company, you DO have to file a non-resident alien tax return.

However, it is considered to be a temporary job assignment by the IRS, so you can claim, as itemized deductions documented on Form 2106, all the daily living costs plus the travel costs.

Those expenses will probably completely offset your taxable income and result in you receiving a complete refund of your federal INCOME taxes.

Sorry, but the FICA (Social Security and Medicare) taxes are not refundable.