U/s 194-c tds,

[Harish Grover]

Whether name of parties is required to be given in TDS Return even they are not liable to deduct TDS or below the exemption limit.

[Ganeshan Kalyani]

Details of only those party whose TDS is deducted need to be furnished in the return.

AI Summary

TDS Return Reporting: only parties from whom TDS is deducted must be reported in the return. Only details of payees from whom tax has actually been deducted are required to be furnished in the TDS return; there is no requirement to report the names of parties who are not liable to deduct TDS or where amounts fall below the exemption threshold.