Tds

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vijayakumar (Querist)
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21 January 2017 Sir, I bought a flat from an NRI this Aug 2016. I had deducted TDS, got the FORM 27q also after filing. Now should I file every quarter a nil return , upload?
vijayakumar
charmachem@gmail.com

KAVIRAJA ADDANGADI

KAVIRAJA ADDANGADI (Expert)
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21 January 2017 You can file online nil return by Login to Traces.

vijayakumar

vijayakumar (Querist)
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22 January 2017 Thank you , thank you sir.

vijayakumar

vijayakumar (Querist)
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22 January 2017 Sorry sir. A PROBLEM. unlike form 16 this cannot be filed in TRACES. we have to go to TIN facilitator -like NTEGRATED ENTERPRISE, or KARVY who charge 800 Rs. Next in this way should I file every quarter though I do not have any transaction. Next in the form there is no coloum of nil transction. If I am giving to some one I can fill up his/ her/ company TIN/ or PAN number. When I do noot give to any body what is that I can fill up , what is name I shall write?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Here's the clarification on your issue with filing NIL TDS returns for Form 27Q (TDS on payments to NRIs):

1. **Form 27Q NIL return filing**:
Unlike Form 24Q or 26Q, the TDS return for non-residents (Form 27Q) **cannot be filed directly on TRACES** by the deductor. Instead, the deductor needs to file through a TIN Facilitation Center (TFC) or authorized intermediaries (like NSDL's e-TDS/e-TCS portal or agencies like Karvy, Protean, etc.).

2. **Filing NIL returns for quarters with no transactions**:

* As per income tax rules, **if you have deducted TDS and filed a return for a particular quarter, then for subsequent quarters with no further transactions, you should file NIL returns** to avoid notices or penalties.
* This NIL return filing is mandatory even if no payments or TDS deductions happened in that quarter.

3. **What to fill in the NIL return?**

* Since you do not have any deductees or TDS transactions, the NIL return form might not have a field for “nil transaction” explicitly.
* For TIN/PAN of deductees, when you have no deductees, you can leave those sections blank or fill as per instructions from TIN facilitation centers. Usually, the form allows submitting NIL returns without any deductee details.
* For the ‘Name’ or ‘Deductor name’ fields, fill your company or deductor name as per PAN or TAN registration.

4. **Cost and process**:

* Some TIN Facilitation Centers charge fees (around Rs. 800 or so) for uploading returns, including NIL returns.
* You can check if your organization’s tax consultant or software provider has facilities for this or explore authorized TDS return filing portals that might offer better rates.

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**Summary**:

* Yes, you need to file NIL 27Q returns for quarters with no transactions after the last payment quarter.
* You have to do this via TIN Facilitation Centers or authorized portals, not directly on TRACES.
* For NIL returns, no deductee details are needed; just fill deductor info as required.

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