Tds on salaries

friends  pls solvemy doubt,

an assesse income under the head salaries is 180000 /annum before deducting all deductions and exemptions under the head salaries. but  after providing deductions( like exemption under HRA, conveyance etc allowances)  under the head salries  his salary income is less than 160000. tham the employes has to deduct tds?