13 June 2009
No 24Q is not compulsory to be filed if there is nil return. Do not file if no deduction in a quarter. However, if TDS has been deducted on salary during the year and there is no TDS deductible in the last quarter you still have to file NIL return for 4th Qtr. The same is not appliable to 26Q. The new form 24C will be be compulsoryily required to be filed from F. Y. 2009 - 10 even if no deduction.
16 June 2009
Filing of form 24Q,26Q quaterely is not mandatory (it is at the option of assesse to file quaterely returns), however it is required to be filied annually. Instead of above a ststement 24C is required to be filed quaterely containg details of Deduction under all TDS sections.