13 July 2010
an assessee is having TAN and is responsible to deduct tax but there is not such transaction in the first quarter so his he liable to file TDS return for the 1st quarter?
13 July 2010
In case of salary form 24Q , yes it is to be filed, if employees are getting salary more than exemption limit, but in first quarter , no tds is deducted due to investment. For other i.e Form 26Q, no need to file.
CAclubindia
