TaxTMI 
TaxTMI 
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.
U/s 194-c tds,
03 Mar 2017 
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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. (AI Summary)
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. (AI Summary)