Is Quarterly return of TDS required to be filed if any company or firm has not deducted any TDS during the quarter? Also, I think the need to file Annual Return of TDS has been waived off with retrospective effect from AY 2006-07.P. comment.
Dear Friend, Quarterly return of TDS is reqd. to be filed even if the TDS amount for any quarter is nil. The requirement of Annual Return of TDS has been dispensed with in respect of tax deducted on or after 1.4.2005 that is, A.Y. 2006-07. Hope your query is answered. Bye.
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