How is TDS Calculated for Employee on Contract and Payroll

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Employee on Payroll TDS D educted under Section 192 As per Income Tax Slab Rate No TDS if income up to 250000 White Collared Employees Blue Coloured Employee Employee on Contract TDS deducted under section 194J TDS Deducted under Section 194C @ @ 1% 10% No TDS if income Upto 30000 P .A No TDS if income Upto 100000 P.A And 30000 one time Salary Paid to Employees Accountant on Payroll Salary 20000 Annual Salary 240000 Standard Deduction 50000 Income from Salary 190000 No TDS as less than 250000 Monthly Salary 20000 Salary 20000 Annual Amt 240000 Accountant on Contract TDS Net Salary 0 20000 TDS Deducted under Section 194J as Income more than 30000 TDS Rate 10% Monthly Salary 20000 TDS Net Salary 2000 18000 Driver on Payroll Salary 10000 Annual Salary 120000 Standard Deduction 50000 Income from Salary 70000 No TDS as less than 250000 Monthly Salary 10000 Salary 10000 Annual Amt 120000 Driver on Contract TDS Net Salary 0 10000 TDS Deducted under Section 194C As Income more than 100000 TDS Rate 1% Monthly Salary 10000 TDS Net Salary 100 9900