Is it require to file nil return of tds

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Querist : Anonymous

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Querist : Anonymous (Querist)
13 July 2012 Dear Sir/Madam,

If a company did not deduct TDS for a month...is it necessary for him to file NIL return of TDS........


Thanks.....

13 July 2012 No, There is no requirement to file TDS return in case of(No Payment made & No Deduction of TDS). If TDS should have been deducted but company has not deducted TDS then NIL Return is required.



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