TaxTMI 
TaxTMI 
whether TDS return for the 'A' who are not deducting the tax on payments to transporters, who provide PAN, is mandatory or not. Also, whether NIL TDS return are required to be filled or not.
Tds return for non deducting employers
10 Jan 2010 
2 Replies 
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TDS filing obligation: nil returns not required under the Act but rules may practically compel employers to file.
The Act requires TDS return filing only where tax is deducted, while rules mandate filing for every person with a TDS/TCS number. Strict interpretation indicates a nil return is not mandatory, but practical enforcement risks under the rules make submission of a nil return advisable for employers who do not deduct tax on payments to transporters that furnish PAN. (AI Summary)
The Act requires TDS return filing only where tax is deducted, while rules mandate filing for every person with a TDS/TCS number. Strict interpretation indicates a nil return is not mandatory, but practical enforcement risks under the rules make submission of a nil return advisable for employers who do not deduct tax on payments to transporters that furnish PAN. (AI Summary)