26 May 2019
It is not mandatory to file nil TDS return if you have not deduct TDS for any quarter.
However you have to file a declaration for non filing of TDS Return.
The Deptt. has introduced a new functionality in the TRACES site wherein the persons who are not required to submit a return of TDS due to non applicability in any particular quarter shall have to submit a Declaration for the same on TRACES. Procedure for filing of Nil TDS return/ declaration for non filing of TDS statement is given below:
1. Login through your registered id at www.tdscpc.gov.in (TRACES site)
2. Go to Statement/Payments TAB after login > Declaration for Non filing of TDS statement