Filing nil tds returns, compulsory?

yashsr (CA) (2285 Points)

08 March 2012  

Hello,

Please let me know if no TDS is deducted during the quarter but TAN No. has already been obtained, is it mandatory to file TDS Return? I did see some posts in this forum earlier but couldn't come to conclusion. It is generally said that it is better to file NIL TDS Return, but what is the exact law?