Tds certificate salary income less than notified limit

You have to issue Form 16 Annexure B  To Employee, There is no compulsory Requirement of TDS Certificate to file Salary Return Just required Employer Details

Employer can decline to issue Form 16 in case there is no deduction of tax at source.It is clear from a bare reading of section 203 of the I T Act and the relevant rule 31 of IT Rule .

Liability to give a certificate of tax deduction is given in Section 203 of the I T Act .For employer, specific provision is given in sub-section 2 of section 203 of the I T Act