Tds return with nil value need to file or not

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sachin Alwadhi (Querist)
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26 April 2021 Hi

There is couple of queries regarding TDS Returns

1) Person(Individual) with pan no taken Tan no two year before but neither deducted any tds nor filed any tds returns so far.Is there any consequency for not filing tds returns with nil value?

2) Partnership firm with Tan no paid and filed quarterly return for two quarter and for next two quarter firm has not done business and even not deducted tds amount so far and not filed tds returns.So question is whether firm need to file nil tds returns for next two quarters for which firm didnt do any business.Is there any conseuency for not filing nil tds returns?

Thanks in advance

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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26 April 2021 1) & 2). Notices will be served for non-filing. To avoid this, option is given to intimate the reason, by a declaration; for non filing . For the procedure, please visit https://contents.tdscpc.gov.in/en/declaration-of-non-filing.html