Tds return 24q if salary below tds limit

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Query relating to FY 2016-17 (AY 2017-18)

In an organization, there are 8 employees. 

  • Case A: 2 employees - TDS deducted
  • Case B: 3 employees - TDS not deducted but rebate u/s 87A claimed (eg. Salary = 4,00,000, 80C = 1,20,000, Taxable Salary = 2,80,000, Rebate u/s 87A = 3,000, TDS = NIL)
  • Case C: 4 employees - TDS not deducted as salary after claiming deductions is below taxable limit (eg. Salary = 3,40,000, 80C = 1,00,000, Taxable Salary = 2,40,000)

Case A (2 employees) will be included in eTDS return 24Q.

Do we need to include Case B (3 employees) in eTDS return 24Q? Similarly, do we need to include Case C (4 employees) in eTDS return 24Q?

Reply with supportive links will be helpful.

Thanks in advance.

Replies (7)

since no tds is deducted case b case c NO NEED TO INCLUDE THE SAME IN 24Q

Dear Sivaram, Thanks for your reply. Can you please give any case reference or some link?

You can file the return with including Class B & C employees, even if there is no TDS deducted for them & can issue Form-16 to those employees also.

You can file the return with including Class B & C employees, even if there is no TDS deducted for them & can issue Form-16 to those employees also.

You can file the return with including Class B & C employees, even if there is no TDS deducted for them & can issue Form-16 to those employees also.

You can file the return with including Class B & C employees, even if there is no TDS deducted for them & can issue Form-16 to those employees also.

Dear Mahesh Babu, Thanks for your reply. I know we CAN file TDS return for Case B and C but I wish to know as to what IT Act says or what is the general practice adopted by practising CAs? I want to know whether we SHOULD file TDS return for Case B employees.

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