25 April 2014
Please help.......Is it necessary to file TDS return if the assessee has not deducted any tax at source during the year/quarter and he has been aLloted TAN?...In short; Is it compulsory to file nil TDS return?
26 April 2014
no. nil tds returns are not to be filed. however if the nil deduction is on account of reasons such as payment to transporter (PAN available), lower/nil tds deduction certificate etc, then return is to be filed.
please tell us how to file nil tds return. Last I checked it can be filed only under limited circumstances such as section 149c(6), nil deduction certificate etc.
CAclubindia
