Tds return

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 December 2011 Is it now necessary to file NIL TDS Return for the period in which no transaction was done?

Some assessees deduct TDS only in year end i.e. on interest payment. Is it necessary for them to file TDS Return (NIL) for 1st 3 Quarters also? If yes then how it is to be filed?

Rs. 30/- charges per return will also be applicable on them?

CA Mahesh Vekariya

CA Mahesh Vekariya (Expert)
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22 December 2011 You have to file the NIL TDS return quarterly . minimum charges for TDS return is Rs.30 and it is applicable.

CA KRISHNA KUMAR DARUKA

CA KRISHNA KUMAR DARUKA (Expert)
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22 December 2011 Filing of NIL Form 26Q and 24Q is not mandatory. But in case of 24Q if there is no deduction in the fourth quarter but statements for all or any of the first three quarters were filed, statement for the fourth quarter giving only salary details (Annexure II) should be filed.

Querist : Anonymous

Querist : Anonymous (Querist)

23 December 2011 Sir there is difference in views please tell me the correct one?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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28 July 2025 This is a common confusion! Here's the clarification about NIL TDS returns as per the current Income Tax Department guidelines (subject to periodic updates):

### 1. **Is filing NIL TDS return mandatory?**

* **For non-salary TDS returns (e.g., Form 26Q):**
Filing NIL TDS returns is **not mandatory**. If no TDS is deducted during a quarter, you *may* skip filing for that quarter.

* **For salary TDS returns (Form 24Q):**
If you have deducted TDS and filed returns in the earlier quarters, **you must file a return for the 4th quarter**, even if no TDS was deducted in that quarter. In this 4th quarter return, you need to provide salary details but can mention zero TDS deducted.

### 2. **What about charges?**

* Yes, typically, a nominal processing fee (around Rs. 30 per return) applies when you file TDS returns, including NIL returns.

### **Summary:**

| Situation | Filing NIL TDS Return Required? | Notes |
| ------------------------- | -------------------------------------------------- | ------------------------------------------ |
| Non-salary TDS (Form 26Q) | No | NIL return optional |
| Salary TDS (Form 24Q) | Yes, for 4th quarter if any earlier quarters filed | Must file with salary details but zero TDS |
| Charges | Yes, applicable for every return filed | Usually Rs. 30 per return |

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### So, the difference in views is due to different rules for **salary** vs **non-salary** TDS returns.

If you want, I can help you with the exact process to file these returns online. Would you like that?

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