perks taxed to company or employee

Hi Sir / Madam,

for our director and senior manager ,the company gives perks of car maintenance 3,36,000 and salary of driver 1,44,000 both are per annum .
on these perks amounts . company need to pay TDS or need to deduct
TDS from employee .these amounts are paid to employee in salary.


please let me know the tax to be born by company or employee ( director and Sr manager )

thanks