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Notice for non filling of TDS Return

15 July 2011

I have received letter for IT Department, directing us to file the TDS return for F.Y. 2009-10, however we have not deducted any TDS and we also not liable to deduct the TDS regarging this F.Y. 2009-10.

We have applied for TAN No in F.Y. 2010-11, and we have receied TAN from IT Department.

Whether we have to file NIL TDS return for the F.Y. 2009-10 ????

Regards,

Bhavesh

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17 Replies

U S Sharma (glidor@gmail.com) (21056 Points)
Replied 15 July 2011

file NIL return , as now its asked, so in place going in llitigation to prove non eligiblity , beter to file NIL return and get rid

umanath (-) (56 Points)
Replied 15 July 2011

I think you should fill the form below the letter, which comes to you from IT dept. You need not file nil return

hitesh (Telecom Industry) (169 Points)
Replied 15 July 2011

there is no need to file NIL Return.. just file a letter stating the facts that no TDS was required to be deducted along with the form received (if any)., thats all..

1 Like

p v s sudhir kumar (0) (48 Points)
Replied 15 July 2011

Form FY 2009-10 onwards TDS return is mondatory even though we are not liable to deduct TDS, and i am also face the same problem but my client had TAN no in 2009-10 then i filled the nill return immediatly and i placed the acknoledgements with a dicalaration statement from the client before the appeal But in your case you have no TAN No so i thin to give a diclaration describes that the fact and then after follow the IT Offcer guidence

Krishna Upadhya (Consultant-Tax Advisory Services) (53 Points)
Replied 15 July 2011

Filing Nil return is not mandatory. Refer sec206 of Income Tax Act,1961. File a Written Submission, detailing your case to the concerned officer who has issued notice to you. That should suffice.

CA ADITYA SHARMA (CA IN PRACTICE ) (16719 Points)
Replied 15 July 2011

BETTER TO FILL NIL RETURN

Deepak Goel (Tax Consultant) (1166 Points)
Replied 15 July 2011

There is no need to file NIL TDS return if you have recieved letter from NSDL/income tax department then you have recieved on slip in the bottom of that letter. You should fill this and send it to NSDL.

CS,CA F,Numrologi TusharSampat (CS CA F Numerologist Astrologer Graphologist Face reader Vastu Expert) (85930 Points)
Replied 15 July 2011

Originally posted by : U S Sharma
	file NIL return , as now its asked, so in place going in llitigation to prove non eligiblity , beter to file NIL return and get rid

AGREED.

CA Devender Chauhan (Group Financial Accountant) (1526 Points)
Replied 16 July 2011

Originally posted by : Aditya(future ca)
	BETTER TO FILL NIL RETURN

ya agreed

1 Like

Shah Tarun (Student) (800 Points)
Replied 16 July 2011

One of the our clients has also received the same notice,

There is no need to file the NIL return just prepare a reply and produce the facts before AO...

Yatender Sharma (Senior Accountant) (146 Points)
Replied 17 July 2011

I think there are no need to file nil TDS Return when he is not liable for TDS in F.Y. 2009-10. So he have to inform only with the lltter of IT Department and a reply latter and mentioned on it

santanu bhowmick (accountant) (22 Points)
Replied 18 July 2011

"better to fill nil return "

Nipun Kumar Gupta (Student) (62 Points)
Replied 05 November 2011

As per the latest amendments, sub-rule (4) of Rule 31A of Income Tax on ‘Quarterly statement of deduction of tax under sub-section (3) of section 200’ reads

(4) The deductor at the time of preparing statements of tax deducted shall,—

(i) quote his tax deduction and collection account number (TAN) in the statement;

(ii) quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;

(iii) quote the permanent account number of all deductees;

(iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;

(v) furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;

(vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;

(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (IC) of section 197A by the payee.

Hence in case no TDS has been deducted due to any of the above 3 reasons, particulars of amount paid or credited have to still be furnished. Therefore, even NIL TDS STATEMENTS shall be filed.