14 April 2008
FORM 16 IS ISSUED WHEN TDS IS DEDUCTED. IF NO TDS IS DEDUCTED, FORM 16 IS NOT APPLICABLE NOR LIABLE TO BE ISSUED. THERE IS NOTHING LIKE A NIL FORM 16 . IT IS PURELY DISCRETION OF EMPLOYER TO ISSUE NIL TDS CERT. IN FORM 16.IT IS NOT A STATUTORY OBLIGATION. R.V.RAO