Find your tub drain line. Look under the floor of the tub in the flooring joists below the tub or through any access doors that allow access to the tub drain. The best place to start is in your basement ceiling beneath the bathroom.
Cut through the drain line with a hack saw or a reciprocal saw, depending on how much access you have to the drain line. Cut all the way through the pipe but avoid cutting into surrounding walls, floor joists or obstacles such as pipe brackets and supports.
Remove the tub if there is no access to the drainpipe by pulling off the wall tiles and drywall and sliding the tub out of the tub area. If this is a new installation, you can also cut through the drain rough in while it is projecting through the bottom of the floor. Hold the drain steady and saw across the pipe with a hack saw.