27 September 2017
Sir
I HAVE TAKEN NEW TAN NUMBER BUT NOT DEDUCTED ANY TDS.... KINDLY SHARED WHETHER ITS MANDATORY TO FILE NIL TDS RETURN EVERY QUARTER
28 September 2017
Nil TDS return not compulsory. But my suggestion to file the same. this will help in future if you find any deduction and need to show in the return then that time easily revise the same. otherwise that time you may need to pay penalty for late return
26 May 2019
It is not mandatory to file nil TDS return if you have not deduct TDS for any quarter.
However you have to file a declaration for non filing of TDS Return.
The Deptt. has introduced a new functionality in the TRACES site wherein the persons who are not required to submit a return of TDS due to non applicability in any particular quarter shall have to submit a Declaration for the same on TRACES. Procedure for filing of Nil TDS return/ declaration for non filing of TDS statement is given below:
1. Login through your registered id at www.tdscpc.gov.in (TRACES site)
2. Go to Statement/Payments TAB after login > Declaration for Non filing of TDS statement
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