If they are treated as regular employees with a monthly salary, normal salary tax slabs apply (progressive rates).
If they are on contractual/per-hour arrangements, tax is withheld under Section 153 (services) at11%(2025) increased to 15%(2026). Institutions must deduct tax at source depending on the nature of engagement.
Filing of return is still required if they have other income for calculating final tax liability or to claim refunds.