29 December 2007
whether Filling of TDS return(quarterly/monthly) is compulsory if no TDS was deducted in such quarter/month because there was no liability arises to deducted the TDS.
Filing of quarterly e-TDS return is not compulsory. But it is seem many a times that department sends notices to assessees who have not filed their e-TDS return. In that case you just need to make a formal reply stating that as there was no TDS liability the return has not been filed.
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