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As the due date of filing of quarterly TDS statement is approaching fast i.e on 31st July, 2020, you are advised to file TDS statement well before due date for Non Government & Government deductors. You are requested to make note of the following facts before filing the quarterly TDS statement:

1. Correct Reporting: Cancellation of TDS statement and deductee row is no longer permissible. Accordingly, it is very important to report correct and valid particulars (TAN of the deductor, Category (Government/Non Government) of the deductor, PAN of the deductees and other particulars of deduction of tax) in the quarterly TDS statement.

2. Quote correct and valid lower rate TDS certificate in TDS statement wherever the TDS has been deducted at lower/zero rate on the basis of certificate issued by the Assessing Officer

3. Last provisional receipt number to be quoted in regular TDS/TCS statements: While filing new regular (original) TDS statement, it is mandatory to quote the last accepted provisional receipt number of the regular quarterly TDS/TCS statement of any form type

4. TDS statement can not be filed without quoting any valid challan and deductee row.

TDS return

5. Late filing fee, being statutory in nature, can not be waived.

6. Download the PAN master from TRACES and use the same to file new statement to avoid quoting of incorrect and invalid PAN.

7. Validate PAN and name of the fresh deductees from TRACES site before quoting it in TDS statement

8. Download TDS certificate (Form16A) from TRACES ( bearing unique TDS certificate number and issue to the taxpayers within due date

9. File correction statements promptly in case of incomplete and incorrect reporting.

10. Download the justification report to know the details of TDS defaults, if any, on processing of TDS statement

11. Do view your Dashboard regularly to know about your TDS performance.

12. Government deductors should obtain BIN (Book Identification Number) from their Accounts Officer (AIN holder) in time and quote the same correctly in TDS statement.

Disclaimer: The contents of this article are for information purposes only and does not constitute advice or a legal opinion and are personal views of the author. It is based upon relevant law and/or facts available at that point of time and prepared with due accuracy & reliability. Readers are requested to check and refer to relevant provisions of statute, latest judicial pronouncements, circulars, clarifications etc before acting on the basis of the above write up.  The possibility of other views on the subject matter cannot be ruled out. By the use of the said information, you agree that Author / TaxGuru is not responsible or liable in any manner for the authenticity, accuracy, completeness, errors or any kind of omissions in this piece of information for any action taken thereof. This is not any kind of advertisement or solicitation of work by a professional.

(Republished with Amendments by Team Taxguru)


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  1. Ganesh says:

    We are having nil reporting for the second quarter, no deduction has been done, is it necessary to file NIL T D S RETURN FOR 24Q?. And if we want to file nil return, F.V.U. is not sucessful. So in order to file nil return what we have to do? Please reply.

  2. Melly Thomas says:

    Thanks for the info. I have a clarification regarding service Tax. Though I am registered for Service tax, my turnover is less than 5 lakhs for the last 3 years and is filing a NIL Service tax return. Is it required that I should file a NIL return?

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April 2024