“Boko Haram elements attacked a village south of Daboua,” not far from Chad’s border with Niger, at around 9:00 pm (2000 GMT) on Thursday, the military source said.
The assailants “cut the throats of 18 people, wounded two others and kidnapped 10 women”.
More than two Million people have been displaced and 20,000 people have been killied since 2009 when the insurgent group took up arms against the government in the North East region of Nigeria and it Neighbouring nations, leaving in it wait an Humanitarian crisis.
The three nations bordering Nigerian, Cameroon, Niger and Chad have committed themselves to crushing Boko Haram insurgency.
Chad has seen a recent increase in attacks by the group.
In May, six people were killed, including four government officials and a soldier, in a Boko Haram attack on a Chadian army checkpoint on an island in Lake Chad.
Niger’s army said Saturday it killed “ten terrorists” after one of its military positions in the southwest of the country was attacked by Boko Haram.