To treat data from temperature modulated differential scanning calorimetry (TMDSC) in terms of complex or reversing heat capacity one should know heat transfer and apparatus influences on experimental results. On the other hand one should pay attention that the response is linear because this is a prerequisite for data evaluation. The reason for non-linear thermal response is discussed and its influence on complex heat capacity determination is shown. The criterion for linear response is proposed. This allows to choose correct experimental conditions for any complex heat capacity measurements. In the case when these conditions cannot be fulfilled because of experimental restrictions one can estimate the influence of non-linear response on measured value of complex or reversing heat capacity.