02 June 2011
No filing Nil TDS return is not compulsory. Only exception is 24Q last quarter. Even if no TDS deducted on salary you have to file NIL TDS return with salary structure for last quarter.
02 June 2011
In case of 24Q,if there is no deduction in the fourth quarter but statements for all or any of the first three quarters were filed, statement for the fourth quarter giving only salary details (Annexure II) should be filed. If no returns were filed or no TDS was deducted during first three quarters and also there is no TDS in 4th quarter, then there is no need to file 24Q.