Nill TDS Return FY 2025-26

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If you haven't deducted TDS for the financial year 2025-26 because payments were below the threshold, you generally don't need to file a Nil TDS return. However, if you've filed previously or are a regular deductor, submitting a Nil declaration on TRACES is recommended for compliance. Log in to TRACES, go to Statements/Payments, and select 'Declaration for Non-filing of TDS Statements (Nil Declaration)', choosing 'Payment below threshold' as the reason.

Husseini

Husseini (Querist)
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30 July 2025 I have deducted TDS on Rent and filed TDS Return for the F.Y 2024-2025. Now Rent payment amount is under Rs.50000/- and tds not deducted. Does Nill TDS return is mandatory to file or any declaration to submit the Income Tax department for Nill Return

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 July 2025 Filing a Nil TDS return is generally not mandatory if you have made no payments that require TDS deduction during a quarter, even if you have previously deducted TDS and filed TDS returns.
TRACES allows deductors to file a Nil TDS return—a declaration stating that there are no TDS transactions for a specific quarter. This helps maintain compliance, especially if you have filed TDS returns in earlier quarters or are a regular deductor.
After login to TRACES, Go to the Statements/Payments section and locate the Declaration for Non-filing of TDS Statements (Nil Declaration) option.
Submit the required details

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Husseini

Husseini (Querist)
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30 July 2025 On Traces site Declaration for Non - Filling of TDS Statement ( Nil Declaration) Reason asking 1) Not liable to deduct for the selected statement period. 2) Payment below threshold to deductee.
In between these 2 option which one i have to select?.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 July 2025 Choose option 2.

Husseini

Husseini (Querist)
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30 July 2025 Thank you very much sir

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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30 July 2025 You are welcome.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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