TDS: Query

Yes, it is under same section. As there was employee employer relation that is why you give him half salary.

Tax has to be deducted on it. If an employer suspends his employee, that by itself doesnot mean that the employer - employee relationship has been terminated. Such suspension is temporary in nature and after the said period the employee is back onto his job.
Just because the employee is undergoing suspension, that doesnot absolve him from paying tax on what he
has received in the character of salary from his employer.

1. If quarterly returns are not filed for four quarters what is the penality?

2. When quarterly returns are filed late what it the Penality?

3. Can TDS can be filed annually?