Whether filing nil tds return is mandatory

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

22 October 2013 Hi ,

One of my client has TAN no and during the qtr there is no liability to deduct TDS ouccrred and there is no payment which is covered under TDS provisions.
Now i want to know whether my client should or/shall file NIl TDS return or not.???

Please give some reference as well.

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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22 October 2013 The ans is no.

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CA.Vinita Gupta

CA.Vinita Gupta (Expert)
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22 October 2013 if you have filed TDS return earlier then you should file Nil Return else its not required if its for the first time

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CA Pallav Singhania

CA Pallav Singhania (Expert)
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22 October 2013 Agree with Expert Tushar ji,
TDS NIL RETURN isn't mandatory..

No need to file TDS NIL return...

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Ganeshbabu K

Ganeshbabu K (Expert)
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22 October 2013 Agree with tushar & aryan..
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Dear author
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.
nil tds return not mandatory
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Reasons can be find here with,

1)FAQ of NSDL website says nil tds return not mandatory
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****2)as per new FVU utility it is *not possible to file return with nil challan and nill deductees so we can also support from here that nil tds return not possible

3)Nil TDS return NOT MANDATORY
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Kindly refer Subrule 1 to rule 31A
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words used was (person responsible to deduct tax)
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4)subsection 200(3) also supports us in the same manner
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Also refer below article
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http://www.simpletaxindia.net/2013/10/whether-nil-return-of-tds-is-mandatory.html

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Ganeshbabu K

Ganeshbabu K (Expert)
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22 October 2013 However if department claims us why returns not filed we can reply to department with the aforesaid reasons and the same will be acceptable
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however there are some cases where it is made mandatory to file tds return if you have payments to transporters in the respective quarter if you want to go strictly as per law
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kindly find below link containing my article which gives you detailed guidence on that,,kindly refer to comments to article which also will help you
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https://www.caclubindia.com/articles/inclusion-of-transporters-details-in-tds-returns-are-mandatory-17543.asp#.UmDiRvmnqWY

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