is it necessary to file quarterly NIL tds returns
if interest payment due on 31/3/2011 RS.12000 to a person, which is liable to tds @ 10.3% =1236 as per sec.194A,
is it true to submit quarterly tds returns for 2010-11 by dividing total tds payable 1236 into four quarters respectivly 1236 / 4 =309
or by submitting tds return for amount 1236 on last quarter
tds return only for last quarter
and it is necessary to file nil return.
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