Whether filing nil tds return is mandatory

Save Share

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 October 2013 Hi ,

One of my client has TAN no and during the qtr there is no liability to deduct TDS ouccrred and there is no payment which is covered under TDS provisions.
Now i want to know whether my client should or/shall file NIl TDS return or not.???

Please give some reference as well.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
Follow

22 October 2013 The ans is no.

Message likes : 1 times

CA.Vinita Gupta

CA.Vinita Gupta (Expert)
Follow

22 October 2013 if you have filed TDS return earlier then you should file Nil Return else its not required if its for the first time

Message likes : 1 times

CA Pallav Singhania

CA Pallav Singhania (Expert)
Follow

22 October 2013 Agree with Expert Tushar ji,
TDS NIL RETURN isn't mandatory..

No need to file TDS NIL return...

Message likes : 2 times

Ganeshbabu K

Ganeshbabu K (Expert)
Follow

22 October 2013 Agree with tushar & aryan..
.
.
Dear author
.
.
nil tds return not mandatory
.
.
Reasons can be find here with,

1)FAQ of NSDL website says nil tds return not mandatory
.
****2)as per new FVU utility it is *not possible to file return with nil challan and nill deductees so we can also support from here that nil tds return not possible

3)Nil TDS return NOT MANDATORY
.
Kindly refer Subrule 1 to rule 31A
.
words used was (person responsible to deduct tax)
.
4)subsection 200(3) also supports us in the same manner
.
.
Also refer below article
.
https://www.simpletaxindia.net/2013/10/whether-nil-return-of-tds-is-mandatory.html

Message likes : 1 times

Ganeshbabu K

Ganeshbabu K (Expert)
Follow

22 October 2013 However if department claims us why returns not filed we can reply to department with the aforesaid reasons and the same will be acceptable
.
.
however there are some cases where it is made mandatory to file tds return if you have payments to transporters in the respective quarter if you want to go strictly as per law
.
.
kindly find below link containing my article which gives you detailed guidence on that,,kindly refer to comments to article which also will help you
.
https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp#.UmDiRvmnqWY

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now