TDS Quarterly Return

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CS Akansha Gambhir (Querist)
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20 April 2011 Hi all,

Please help me with the following:

A company deducts tax under some sections, deposits it and files quarterly returns timely.

What if the company is in such circumstances that it was not required to deduct and deposit tax for a whole quarter?? Will it be required to file Quarterly Return for that quarter as "NIL" return?? Or it is not liable to file the return??

Regards

CA KRISHNA KUMAR DARUKA

CA KRISHNA KUMAR DARUKA (Expert)
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21 April 2011 NIL TDS return need not be filed. The only exception is Form 24Q for fourth quarter. Even if it is NIL but you have deposited 24Q for any of last three quarters then you have to file 24Q for last quarter to give salary details of employees from whom TDS were deducted in earlier quarters.

CS Akansha Gambhir

CS Akansha Gambhir (Querist)
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21 April 2011 I appreciate your early reply sir. Thanks a lot.

But i need a bit more help. Can u plz guide me as to where is it written??

Regards

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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27 July 2025 Great question! Here’s a clear answer with references:

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### Filing NIL TDS Returns: Rules and Clarifications

1. **General Rule:**

* If a deductor **did not deduct any TDS** during a quarter (no payments subject to TDS), generally **you are NOT required to file a NIL TDS return** for that quarter.

* This means, if no TDS deducted or deposited in the quarter, you can skip filing the quarterly return.

2. **Exception - Form 24Q (Salary TDS):**

* If you have deducted and deposited TDS for any of the first three quarters in a financial year, you **must file Form 24Q for the fourth quarter** of that FY, even if no TDS was deducted in the last quarter.

* This is because Form 24Q for Q4 serves as a summary of the entire financial year’s salary payments and TDS details.

3. **Where is this mentioned?**

* The requirement is explained in the **Instructions for Form 24Q**, issued by the Income Tax Department.

* Also, the TDS Return Filing Guidelines on the **NSDL TIN website** and TRACES portal clarify the same.

* For example, NSDL’s instructions for TDS on Salary (24Q) mention:

> “The quarterly TDS returns in Form 24Q are to be filed even if no TDS was deducted in the quarter, **only for the 4th quarter if TDS has been deducted in any of the earlier quarters of the financial year**.”

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### Summary Table:

| Scenario | Is NIL Return Required? |
| --------------------------------- | --------------------------------------- |
| No TDS deducted in any quarter | No need to file NIL TDS return |
| TDS deducted in any of Q1, Q2, Q3 | Mandatory to file 24Q for Q4 (even NIL) |
| TDS deducted in Q4 only | File 24Q for Q4 |

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If you want, I can help you find the exact government circular or provide the official link for these instructions.

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Would you like me to do that?

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