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Nil returns for tds - mandatory requirement??

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Querist : Anonymous

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Querist : Anonymous (Querist)
27 May 2013 Dear Sir

If once a TAN is allotted to any assessee, is he mandatorily required to file Nil TDS Returns??

Please explain it with the help of relevant sections, especially section guiding NIL TDS RETURNS.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
17 June 2013 Nil TDS return is not mandatory except salary tds return 24Q4

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