TDS on PF interest

Income Tax Act 1961
1

Dear Team,

HCL PF FY 24-25
HCL PF FY 24-251920×830 189 KB

I have the PF statement for FY 2024-25. This is from exempted Trust. There is a TDS levied on interest but there is no contribution.
I believe the TDS is applicable only on contribution exceeding Rs 2.5 lakhs. Here, contribution is zero. I was wondering why the TDS is charged?

2

TDS is charged because interest was earned on a previously accumulated taxable balance within the Provident Fund account, even though the current year’s contribution is zero.