24 February 2014
My client is in the transport business. As it is known that if the pan is provided no need to deduct tds. Now I am filing the return, which has nil challans. Does this filing of nil return is mandatory as per the Act.
24 February 2014
With out any doubt we can say u are mandatory to file tds return with nil challan but with deductee details . As per 194C (6) NIL TDS if transporter provides valid PAN but later hw have to file tds return as per ammended rule 31 A . Actually it is explained why to file return in onw of my article u are requested to refer my below article which explains need of filing return .https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp
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