CA
1410 Points
Joined March 2015
If the security guard is working as an employee with you then his total salary for the year will be 18000×12= 216000, which is less than the exemption limit , hence no tds.
but if you are paying this amount to any security agency which in turn pays it to the security guard then tds will be 10% of 18000 which should be deducted every month.