Tds return 24q if salary below tds limit

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.