Any guidelines for deduction of TDS from unskilled employees wages?

Hi Seniors . Please, help me in below problems.
1) is it possible or any guidelines for deduction TDS from unskilled employees wages?
2) is there any guidelines that exempted employees have to pay pf even if his salary is more than 15000 basic?

Dear Friend,
1. Whether employee falls under tax slab or not is considerable for tax calculation, employee category not calculates.
2. We may exempt employee in following conditions :
1. If employee doesn't holds PF membership earlier and while joining his Basic exceeds 15,000 then we may exempt.
2. After withdrawal of his full accumulated PF and his Basic is 15,000 on joining then we may exempt him from filling form 11 from employee.
if your employee falls under in any above conditions then you may exempt him.