Form 24Q query

So legally, the correct approach is :

If you have paid salaries, file Form 24Q quarterly. 

Indicate "nil" TDS if no tax was deducted. 

Different companies might have varying practices, but based on the tax rules, reporting in Form 24Q is required for salary payments , even with no TDS. 

Filing 24Q when no TDS is deducted:

• Where no tax is deducted because salary is below the taxable limit, many employers still file 24Q reporting the salary with nil TDS.

• A statement isn't strictly required for a quarter with no deduction at all, but filing the Q4 24Q with Annexure II (salary details) is good practice and avoids later notices.

Yes, report those salary payments in the quarterly Form 24Q even when no tax has been deducted. For tax year 2025-26 the quarterly salary TDS statement is still Form 24Q. A nil tax figure does not mean the salary can be left out. Show the salary paid and show TDS as nil.

Form 16 for 2025-26 is generated after TRACES has processed the year's 24Q filings, and the fourth quarter carries the salary details in Annexure II. If those quarters were never filed because there was no TDS, the certificate is where the gap shows up first. The safer reading is to file each quarter in which salary was paid, including a nil TDS quarter.

From tax year 2026-27 the same quarterly job is filed as Form 138, and the annual certificate is Form 130. The 2025-26 year in your question stays on Form 24Q and Form 16.

In EngageHRMS, salary TDS is worked out on the same employee record as payroll, along with attendance, leave, PF, ESI and professional tax.

I work at EngageHRMS.
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Yes—report the employee in Form 24Q even if no tax was deducted. For FY 2025–26, salary paid to an employee is reportable in the quarterly TDS statement; where the employee’s estimated tax liability under the new regime is nil, report the salary and show nil tax deducted. The nil-TDS reason should reflect the applicable “tax not payable”/nil-deduction treatment in the return utility.

The employer’s TDS obligation is based on estimated tax on the employee’s salary for the financial year, after considering the chosen regime and relevant reliefs—not simply the salary figure in isolation. If tax becomes deductible later because estimates or declarations change, deduct and report it in the relevant quarter. Ensure the annual salary and tax figures reconcile with Form 16 and payroll records.

This determination should be reflected consistently in payroll and the quarterly Form 24Q process. Manual salary-wise checks across quarters are difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For a smoother compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1