Hello Ayan,
First question is housekeeper is for personal purpose or the company purpose?
Second question if he is employed for the purpose of company then whether above mentioned person is an employee of ur company or working in ur company as an outsourced employee?
If it is related to personal purpose no Tds.
If it is related to company, TDS should be deducted under section 192B as bonus will form part of salary as per Section 17, if he is an employee of ur company, provided he has taxable income after considering relevant deductions and exemptions.
If he is not on ur company payroll then TDS will be applicable under section 194C as aggregate amount during the year will be exceeding 1,00,000.
There are two rates for TDS deduction based on the status of person for section 194C
If the above mentioned person is individual/ HUF deduct TDS @ 1% otherwise 2%.
Please refer to 194C provisions of Income Tax Act.