If I had no TDS deductions in a quarter, do I have to file a NIL return?

Question

tdsguru.in (CA firm) · Accepted Answer

Filing a NIL TDS statement is not mandatory, but you should file a NIL declaration on TRACES to avoid follow-up notices. There is no statutory requirement to file a TDS statement for a quarter in which no tax was deducted. However, the department may issue a non-filing notice if you have a TAN and skip a quarter without explanation. The practical solution is to file a NIL declaration (Declaration for Non-filing of Statement) on the TRACES portal for that quarter, which records that no deduction was due and stops automated reminders.