Hi Respected Team There! In the given chart why TDS shown exempted on peon's salary as it's salary is less than 1,00,000 P.A. while not exempted in driver's case and it's TDS @1 % while his salary is also less than 1,00,000 P.A. (Both are blue collared jobs under contract) ? Again in last table , on accountant's & driver's salary; TDS @ 10% and TDS@ 1% have been deducted under sec 194J and sec 194C respectively while theirs salary is less than 1,00,000 P.A. Pls Clarify.

Thanks in advance!