TDS On salary paid to ATM Guard

Salary paid to any of your employee, be it ATM Guard, is liable for TDS u/s. 192 of IT act. (provided exceed BEL)

Genrally there are 2 ways (most of the time) of paying salary to security guard.

one is security guard is on your payroll , in such case tds 192 attracts if taxable salary exceeds basic exemption limit.

Second is security guard is on the payroll of third person i.e. security agency ( this scenario can be seen in most of the company where sec guard is provided by agency), in such case payment to agency attract tds u/s 194C subject to threshold limits 

I AGREE WITH MAYUR TODMAL SIR