Transport or travelling expenses allownce to sales executive

Good Morning to all

If we paid Salary to Sales executive Per month Rs. 30000/- + Transport Exp. Rs. 20000/-  per Month (During tour for lunch, bus ticket and other exp) 

so i want to know that above paid expenses is taxable ? mean required deduct TDS or any Tax ??

Regards

RAJESH J KORADIA

+91 9727047311

Email : rajeshpatel00007 @ gmail.com