NIL Return of TDS is Require or it is Optional

Deepen Keniya (CA Final Student) (93 Points)

16 April 2009  

I Deduct the TDS of party in First Quater & Filed the TDS Return but in next Quater no TDS Deduct of Party.

My Query is :
(1) Can I Filed NIL Return of TDS is Require or it is Optional?