25 September 2014
can Tan if taken once can be surrendered.....or if the assessee has not deducted any tax then too he is liable to file return under sec 200
26 September 2014
if TDS is not deducted then interest liability arise. If TDS was not deductible, then no liability including that you are not required to file TDS return. However, you are required to provide reason for non-filing of return in tdscpc.gov.in portal
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