TDS Return filing if only have 15G /15H deductions and no other payments

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Discussion on filing a TDS return when only Form 15G/15H declarations exist and no tax has been deducted. Experts clarified that challan details are not required for nil TDS cases, and deductee details with appropriate no-deduction reason codes should be reported.

TRIBHUVAN PUROHIT

TRIBHUVAN PUROHIT (Querist)
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23 January 2026 Respected Sir/Madam,
We have only 15G/15H challans in this quarter and no other TDS payments, we have already submiitted form 15G/15H on 15th jan 2026 but while filing TDS Return it ask for challan payments which we don`t have

How to file this return

Please reply

Regards

Tribhuvan

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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27 January 2026 If you have only Form 15G/15H declarations and zero tax was actually deducted, you do not need to enter any challan details.
1. The "Nil" Challenge
Most TDS filing software (and the government utility) expects a challan because that is the standard workflow. However, for 15G/15H cases, you are filing what is known as a "Nil Return" regarding payments, but a "Data Return" regarding the declarations.

2. How to Fill the Return
Challan Sheet: Leave the challan section entirely blank (or do not add a row for a challan). Since no tax was deposited, no CIN (Challan Identification Number) exists.

Annexure I (Deductee Details): This is where the magic happens. You must list every person who submitted a 15G/15H.

Enter their details and the Total Amount Paid/Credited.

In the "Tax Deducted" column, enter 0.

Crucial Step: Use Reason Code "A" (Lower deduction/No deduction on account of certificate under section 197) or, more specifically for 15G/15H, look for the flag that indicates "No deduction is on account of 15G/15H" (often a specific dropdown in your software).

3. Validation
When you run the file through the File Validation Utility (FVU), it will see that the tax deducted is "0" and that a valid reason code is provided. It will allow you to generate the .fvu file without a challan.

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TRIBHUVAN PUROHIT

TRIBHUVAN PUROHIT (Querist)
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27 January 2026 Sir Thanks for the guidance . Based on your reply I have checked Winman Software which we are using to file TDS but they mandates filing of any return with Mandatory Payment challan, will check and revert

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