TDS RETURN


This query is : Resolved 

Quick Summary
If a salaried individual has no tax liability, even after considering the Section 87A rebate, you generally do not need to deduct TDS or file a TDS return for them. Filing an individual income tax return with nil liability does not impact the requirement (or lack thereof) for TDS return filing. However, if the tax liability is nil solely due to the rebate, the TDS return for such employees may still need to be filed with zero tax liability.

(Querist)
07 September 2020 RESPECTED SIR
IF DEDUCTEE IS NOT LIABLE TO PAY TAX THEN IS IT NEED TO DEDUCTED TDS AND FILLED TDS RETURN FOR FY 19-20 FOR SALARIED PERSON ? ALREADY FILLED INCOME TAX RETURN FOR AY 20-21 AND THERE IS NO TAX LIABLIETY. PLEASE ADVICE. THANKS....

07 September 2020 When there is no tax liability question of filing TDS return not arise for employees below threshold limit.

Filing income tax returns not affect for non filling tds return.

MALAY DAS (Querist)
07 September 2020 RESPECTED SIR
THANKS FOR REPLIES TAX LIABILITY IS NIL AFTER REBATE SEC 87A.

02 October 2021 TDs return of such employees are required to be filed with zero tax liability.


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