Tax implication on car lease with employees

In the process of Tax planning for employees, we are planning to take the Car on Lease from the Employee and give the same to him for his Official and Personal use and deduct the Lease amount from his salary per month.

With this please let me know the what are all the tax implications?

Is the Lease amount deducted from Salary taxable?

Is TDS deduction on Lease amount applicable?

Thanks & Regards,

Prashant