05 April 2011
No filing Nil TDS return is not compulsory. Only exception is 24Q last quarter. Even if no TDS deducted on salary you have to file NIL TDS return with salary structure for last quarter.
06 April 2011
If there is no deduction in the fourth quarter but statements for all or any of the first three quarters were filed, statement for the fourth quarter giving only salary details (Annexure II) should be filed.
Salary details of an employee whose salary was below threshold limit through-out the year need not be provided in Annexure II However, for a part of the year, if his salary was above the threshold limit, the salary details are to be provided in Annexure II.
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