Tds on payments made to vendor through employee

Hi Members

I have a a question regarding the applicability of TDS for payments made by Employees through their personal credit cards. And then seeking a reimbursement from Company.

According to me, since employees would not be subject to Tax Audit u/s 44AB (obviously) would not come under the provisions of TDS. But however this can be major loophole for avoiding the TDS.

Please advise.

Thanks

Isha