NIL TDS intimation to Deptt.

This article is applicable to all persons having the TAN No. (for TDS deduction purposes)

Currently, if there is no TDS to be deducted, no action is taken in terms of filing TDS return for the particular quarter.

Due to this practice of non-intimation, the Income Tax department has been finding it diificult to differentiate between the following two types of deductors.

1. Deductors required to file return but not filed.

2. Deductors not required to file return due to NIL TDS

Henceforth,the Deptt. has introduced a new functionality in the TRACES site wherein the persons who are not required to submit a return of TDS due to non applicability in any particular quarter shall have to submit a Declaration for the same on TRACES.

Procedure for filing of Nil TDS return/ declaration for non filing of TDS statement is given below:

1.  Login through your registered id at www.tdscppc.gov.in ( TRACES site)

2.  Go to “Statement/Payments TAB after login > Declaration for Non filing of TDS statement (as shown in the image below).

Priya Sharma


KL Aggarwal Associates


Categories: Income Tax

View Comments (17)

  • An assessee has never filed TDS return
    either due to the fact
    1. Form 15G/H
    2. PAN No of transporters is available
    3. Certificate U/s 197

    Now should he file NIl Return or should he file for declaration ?
    also if declaration needs to be filed then since assessee has never filed tds return he can not create an account on traces.
    remedy or solution required please guide.

  • @amit
    Sir as in case of reasons u hav mentioned
    You r required to file a tds return n not a declaration...its manadatory..

  • Friendz,
    Der can be two views regarding whether filing of declaration is mandatory or not
    1.you should file d declaratio
    Cz d words used in d article r SHALL furnish and second view is dat der r full chances of mandating this by provisions of chapter 17b.n its dam easy to file ds declaration.
    2.you should not file:
    Cz der is no penalty in sec 234e for non filing.n d word used is facility so its nt a mandate besides shiva sir rightly said dat ds is nt possible in case of person having a tan but who has not paid any challan.
    So in my view you should file it.

1 2 3 4


Privacy Settings