Tds quarterly returns whether compulsory even when no pymnts

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

14 December 2012 some of my clients are having TAN number but they have not made any payments attracting TDS.
is it necessary to file quarterly returns ie on or before 15 th of jan 2013.

they have not made any pyments during earlier quarters also.and not going to make any payments attracting TDS DURING LAST quarter also.
in other words just for having tan,is it necessary to file quarterly returns?

jay shah

jay shah (Expert)
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14 December 2012 Sir,
Once you have obtained the TAN number then you have to file retun compolsourly.
Be it nil or with payment.
So in case of nil deposition of TDS qtr. you need to file nil return

CA Manish

CA Manish (Expert)
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14 December 2012 Filing of NIL Return is not mandatory.

CA Manish

CA Manish (Expert)
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14 December 2012 When Assessee is required to file NIL TDS return?

When there is a payment liable to TDS but, on which no tax has been deducted at source as deductee has produced a certificate of NIL tds rate from assessing officer.

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jay shah

jay shah (Expert)
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14 December 2012 Thanks for the improving knowledge.
I was filing NIL Return on the basis of NSDL notice.
AFter reading yor opinion and others on various website if no transaction has been entered into which is liable to TDS for any quarter
then no need to file nil return

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