09 June 2011
If during the quarter there is no tds liability or no tds payment is made. is it necessary to file quarterly return. Whether nil return should be filed
However, if TDS on salary is deducted in any of the quarter i.e Q1 / Q2 / Q3, then ETDS return 24Q is mandatory in Q4, even if no TDS is deducted during Q4.
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