TaxTMI 
TaxTMI 
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
FILING OF TDS RETURN
PANKAJ GROVER
No need to file TDS Quarterly Return if no tax was deducted at source during the quarter. A query was raised regarding the necessity of filing a TDS Quarterly Return if no Tax Deducted at Source (TDS) was deducted during the quarter. The response clarified that if there are no deductions, there is no requirement to file a return for that quarter. (AI Summary)