FILING OF TDS RETURN

[PANKAJ GROVER]

If the assesee has not deducted any TDS during the Quarter, whether it is necessary to file the TDS Quarterly Return.

Any Penalty on Non Filing of Tds Return If there is no liabilty  to Deduct or deposit TDS.

Thanks

CA Kapil Mahani

Dear Mr.Kapil,

If there are no deduction you need not file any return for that qtr

regards

AI Summary

TDS filing requirement: no quarterly TDS return required when no tax is deducted during the quarter.
The operative response states that where there are no deductions in a quarter, the assessee need not file a TDS quarterly return for that quarter; the reply does not elaborate on penalties or consequences where there is no liability to deduct or deposit tax.