TDS Return....?

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Gauav Aggarwal (Querist)
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10 December 2009 i just read one of the reply stating that if one has TAN number then, even the NIL return is to be filed..? Can u tell me the section/rule where it is written...?

sanjeev

sanjeev (Expert)
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10 December 2009 Dear,

You are quite right.
No TDS return needs to be filed if you don't have any TDS deduction and Deposition.

Software would not generate the NIL Return

Best
Sanjeev

Gauav Aggarwal

Gauav Aggarwal (Querist)
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10 December 2009 ok. it means that till date we need not to file the NIL return..

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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28 July 2025 Here's a quick clarification on filing NIL TDS returns:

* **If you have a TAN and no TDS was deducted or deposited during the quarter**, filing a NIL TDS return is generally **not mandatory**.
* However, some deductors still file NIL returns to maintain compliance or as per departmental instructions.
* The **Income Tax Rules, specifically Rule 31A** (for TDS return filing), and **CBDT circulars** guide on this, but the law does **not explicitly mandate NIL returns if no TDS is deducted or deposited**.

So your understanding is correct — **no need to file NIL returns if no TDS deducted/deposited**.

If you want, I can help you find the exact section or circular reference for your records!

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