If you hold a TAN and are usually required to deduct TDS but haven't deducted any in a specific quarter, you may need to file a Nil TDS Return. This is formally known as a 'Declaration for Non-Filing of TDS statement'. The discussion clarifies the circumstances under which this filing is mandatory and touches upon the process.
26 May 2025
A Nil TDS return (or more accurately, a "Declaration for Non-Filing of TDS statement") is filed when an entity with a TAN (Tax Deduction and Collection Account Number) that is otherwise liable to deduct TDS has not made any payments subject to TDS, or has not deducted any TDS in a particular quarter.