Query regarding tds u/s 192

Every Employer shall be liable to Deduct Tax at Source if the Remuneration paid to the Employees concerned (after taking into account various Deductions and Exemptions) exceeds the maximum amount which is not chargeable to Tax.

every employer is liable to deduct TDS u/s 192, if TDS is applicable

there is no exemption in 192 for this.

I agree with the answer given by Amit Sir that if there is any tax liability of the employee because of income from salary than the employer is liable to deduct TDS.

Thanks for the reply.