TDS on Salary - Form 16

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

04 June 2011 In case no TDS on salary has been deducted by the employer in the first 3 quarters . TDS has been deducted only in the fourth quarter.
Hence no returns for tds on salary are reqd for first 3 quarters . WHile issuing form 16, reciept nos of TDS u/s 200 remain blank in the first 3 quarters. & since return of IVth quarter has not been filed till date - it shows not available.

Please advise whether such form 16 can be issued to employees.

CS Bijoy

CS Bijoy (Expert)
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04 June 2011 According to me filing Nil TDS return is not compulsory.
Only exception is 24Q last quarter. Even if no TDS deducted on salary you have to file NIL TDS return with salary structure for last quarter.

Please visit the following link

http://www.tin-nsdl.com/Form24QQ4.asp