15 May 2010
we haven't deducted tds for the first three quarters & dedeucted tax only on 31/03/2010 ,paid on the same date? should we file return for the three quarters or for the last quarters only ?
16 May 2010
If the conditions as stated under sec.206A sub section (2) are satisfied then Central Govt. may require such person to prepare and deliver quarterly returns in the prescribed format.
So, as per my opinion you are required to file return for the last quarter only.
As also stated"the persons deducting tax at source will submit a quarterly statement to ITO", as you not deducted tax for the first three quarters, then no need to file returns for the same.
CAclubindia
