Declaration for non-filing of TDS Return

Respected Sir / Madam,

There are only two employees drawing INR 3,60,000.00 p.a. during FY 2020-21 (all others are drawing less than INR 2,50,000 p.a.) in our organization. As per law, we haven't deducted Income Tax from their salary.

We are filing Form No.26Q for other payments. In this regard, I like to know:

1. Do we need to file Nil Return in Form No.24Q?

2. If Yes, how can we do so without a TDS deposit challan.

3. If No, is it required to file a declaration for non-filing of TDS Return for Form No.24Q? If so, which reason would be appropriate for us:

(a) Not liable to deduct tax for the selected statement period;

(b) Payment below threshold to deductee.

I shall be obliged for your kind guidance in this regard.