Tds & p.tax applicability on proprietorship business

If a person runs a proprietorship business in west bengal (not liable for tax audit U/s 44AB) and he appoints 3 persons under his employment, then whether such proprietor is liable to deduct TDS on Salaries as well as Professional Tax?  

This is to inform that no formal payslips are issued, amounts are credited directly to their accounts by the proprietor himself.