06 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.
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.