04 July 2012
If there are no payments done under that particular form, it is not compulsory for the deductor to file eTDS returns for that form.
When Assessee is required to file NIL TDS return?
When there is a payment liable to TDS but, on which no tax has been deducted at source as deductee has produced a certificate of NIL tds rate from assessing officer.
CAclubindia
