As per notification 238/2007 dt 30/08/2007 it is mandatory for persons who are liable for audit u/s 44AB to deliver quaterly returns in computer media(CD ROM 650 MB). My query is it mandatory for those assessees who have not deducted TDS during the quarter to file E-TDS returns?
Is there any particular software available in the e-filing website for filing the returns or should we fill the said form (form 26Q etc) and deliver the same in the computer media?
08 January 2008
no it is not mandatory to file return if one does not deduct any TDS, but for safer side and to avoid letters from directorate of income tax system it is advisable to file NIL return you can download the requisite software for making etds return from the web site www.tin-nsdl.com, or www. incometaxindia.gov.in