As per the latest amendments, sub-rule (4) of Rule 31A of Income Tax on ‘Quarterly statement of deduction of tax under sub-section (3) of section 200’ reads
(4) The deductor at the time of preparing statements of tax deducted shall,—
(i) quote his tax deduction and collection account number (TAN) in the statement;
(ii) quote his permanent account number (PAN) in the statement except in the case where the deductor is an office of the Government;
(iii) quote the permanent account number of all deductees;
(iv) furnish particulars of the tax paid to the Central Government including book identification number or challan identification number, as the case may be;
(v) furnish particulars of amount paid or credited on which tax was not deducted in view of the issue of certificate of no deduction of tax under section 197 by the Assessing Officer of the payee;
(vi) furnish particulars of amount paid or credited on which tax was not deducted in view of the compliance of provisions of sub-section (6) of section 194C by the payee;
(vii) furnish particulars of amount paid or credited on which tax was not deducted in view of the furnishing of declaration under sub-section (1) or sub-section (1A) or sub-section (IC) of section 197A by the payee.
Hence in case no TDS has been deducted due to any of the above 3 reasons, particulars of amount paid or credited have to still be furnished. Therefore, even NIL TDS STATEMENTS shall be filed.