query regarding new tds rules

This query is : Resolved 

20 June 2009 As per new rules of TDS Every assesse Who has TAN NO is required to file TDS Return.

but An assesse who has turnover exceeding 40 lacs but does not have TAN NO & also not liable for deducting TDS .
whether such assesse is liable for filing TDS statment & annual Return


21 June 2009 If you are not deducted TDS or not applicable TDS then you dont want get TAN but when ever TDS attaract on any payment then you want to get TAN and file TDS return



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