14 January 2014
is it necessary to file TDS NIL returns? even if there are no tds liability for the QTR and no tds is deducted for the particulars qtr.
14 January 2014
no...Nil TDS return is not required to be filed. However, where no deduction is on account of payment made to transporters where PAN of the transporter is available, no deduction on account of Nil-withholding order etc, return needs to be filed.