Tds return

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Tds Return filing is compulsory so that party can claim credit of same on timely basis. However, if full payment is made to party and TDS on same is paid by deductor from his own pocket and party also doesn't want TDS credit of same, then whether TDS return filing is necessary?

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TDS return filling is must, even for no TDS amount in the quarter. Department will issue notice and may penalize for non filling of return.

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