Nil tds returns

As per section 200(3)Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time, prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year and deliver or cause to be delivered to the prescribed income-tax authority or the person authorised by such authority such statement in such form and verified in such manner and setting forth such particulars and within such time as may be prescribed.]

so in this section in words given in red colour suggests that if any tax deducted by the assessee, only than liability to file the etds statement is arises.so in my view nil statement is not mandatory.

it is not mendatory. but it is also seen that many times notice comes about non filing tds return

File NIL returns to be on the safe side.