28 July 2020
One needs to deduct TDS, if salary after permissible deductions exceeds minimum amount chargeable for tax., that is 250000. Ask your employess if they have made investments in insurance premiums, medi claim, house property loan etc. If after deductions there salary exceeds 2,50,000/-, then you have to deduct TDS at average rate.
28 July 2020
No need to deduct income tax since taxable income is less than Rs. 5,00,000/- Please refer CBDT circular 4/2020 dated 16-01-2020.(example-1 ,page 49)
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