09 April 2011
As per section 200 of the Income tax Act,1961 quarterly return is required to be filed where TDS has been deducted meaning thereby,if income tax is not deducted, then no need to file the tds return.
09 April 2011
No filing Nil TDS return is not compulsory. Only exception is 24Q last quarter. Even if no TDS deducted on salary you have to file NIL TDS return with salary structure for last quarter.