08 October 2013
Return, which comprises of Only Zero/ NIL Deductions in deduction details and no challan details (Apart from a NIL Challan Indication) is called NIL Return. Note that the NIL return should have a value Greater than Zero as Total Amount Paid/Credited. Zero-Amount of Payment is not accepted by NSDL. It is compulsory for a deductor to file NIL return if he has done some payments and not deducted/Collected any TDS/TCS on the amount of payment. No Deduction Details and No Challan details is not a NIL returns.
08 October 2013
If there are no payments done under that particular form, it is not compulsory for the deductor to file eTDS returns for that form, unless intimated by IT Department/NSDL. The obligation to file quarterly TDS Return arises only if tax has been deducted at source. Legally there is no need to file Quarterly TDS Return/ Statement where no tax has been deducted at source. NSDL is also of the view that it is not at all compulsory to file NIL return, if deductor has not deducted any tax at source or if there is no transaction at all for a particular period.
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