Hai Aneela,
First of all welcome to Cite HR blog.
As your first clarification regarding Assumption of TDS whose salary 60000/- you have to estimate his/her annual income and should be consider his savings/deductions as per act, then we have to calculate tax liablity it should be divided by 12 months it will come for 1 month liability considered as Tax liablity of a person responsible for employer u/s 192 of income tax act. It was very clear TDS salary should be monthly.
you second clarification if you are engage any person/worker, it should be give a clarity under the which role you are considering, either Firms role or Contractor role. if you are consider firm role first of all you should registered under shops & establishment act. or otherwise you should enrol principal employer for contract labour workers. wages are fixed by the govt. once in a six months accordingly you can pay.
I think you got some idea on this
if you have any query please
Regards,
Jagan
Vizag.