23 October 2014
no. nil tds return cannot be filed subject to certain conditions. For eg 24Q for Q4 needs to be filed for generation of Form 16 irrespective of whether there was any tds deduction Q4 or not.
24 October 2014
Additionally, in case of NIL return when return filing not required you need to submit online declaration for Nil statement @ www.tdscppc.gov.in