How to e-file NIL or '0' IT returns for INDIVIDUAL & FIRMS?

Hi,

Please let me know whether we need to file the IT returns for the Firm which doesn't commenced yet (i.e,) the firm's production has not been started yet and it's under construction stage only, but have taken the PAN.

 If we need to file the '0' or NIL returns for INDIVIDUALs as well as the FIRMs, are we need to approach the Tax Consultants (CAs) for this or anyone can file the NIL or '0' returns with IT Dept. If so, what'll be the procedures to do e-filing?
 

Thanks in advance.