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 difficult to differentiate between the following two types of
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).