Introduction to differentiable manifold – formal definition of differentiable manifold
See Manifold
A differentiable structure is what we need to add to a set in order to do differential Calculus on it. In particular differentiation (derivatives) of functions defined on the set. It is what it's needed to define differentiability of functions in a consistent way. It also allows to do Integration (what do you integrate? Differential forms)
Some common manifolds. The differentiable structure induces a topology (Topology)
Relation between differentiable and topological structures
For a Smooth function, then is a Smooth manifold.
In this case, the Tangent space is , that is the kernel of the Differential of the map. That is, all directions along which doesn't vary, which corresponds to the directions "inside" the level set, defined as all points with a fixed value of .