TDS on Salary Upto 7 Lacs

Under Section 192, TDS is deducted at the time of actual payment of salary and not during the accrual of salary.

As the tax liability under new regime is zero for individuals, no TDS liability arises.

Post details unless you post details nothing is possible. Nature of assesse, source , income details. Tds on 7 lacs is not pertinent 

Nature of assessee receiving salary cannot be any other than an individual.