Tds nil return

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Querist : Anonymous (Querist)

29 April 2014 Nil TDS return filled mandatory yes or no please suggest

Nikhil Kaushik

Nikhil Kaushik (Expert)
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29 April 2014 forget being compulsory, you cannot file a NIl TDS return except where the nil deduction is on account of reasons including:

1. Nil deduction certificate under section 197

2. nil deduction on account of PAN made available by transporter (194C(6).

etc etc

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