18 July 2010
Assessee has to file his return when his income exceeds 1,60,000/1,90,000 though sec 80C deduction(savings) are available and no tax is payable. In such case it is obligatory to include in 24Q showing their total income, deductions 80C, tax payable nil, TDS nil of such employees. Unless not include in 24Q, they can not file their returns. Therefore it is better to include all the employees details.
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