Q. While filling 24Q whether detail of employees on which TDS has been deducted is to be given or detail of employees exceeding salary 2.5 lacs

Question

For the F.Y. 2023-24, some employees are having annual salary exceeding 2.5 lacs but below 5 lacs. Hence, after rebate u/s 87A the tax due is nil. Similarly, if the employee has opted new regime and his annual salary is below 7 lacs then the tax due is nil.

In such cases, although there is tax due on the salary but after rebate u/s 87A the tax payable is nil. Hence the employer has not deducted on salary.

Querry Raised

Whether detail of above such employees needs to be incorporated in the TDS return (24Q), even though no TDS has been deducted on their salary.