Form 24Q Filing

Hi Community-

If there is no deduction in a particular quarter, should I file the NIL statement? or leave it?

Help me with your suggestions.



Hi @Jyoti -

The filing of a NIL statement is not mandatory.


Hello Jyoti,

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.




My views on this:

· Yes it is not mandatory to file NIL TDS returns or to exclude employees from the quarterly returns for 1st three quarters ending on 30th June, 30th September & 31st December

· However in such case their income also will not get reported & hence will not reflect in Part A for the particular months / period

· As a result Income in Part A & Part B will not match for which employee raises queries later

· Hence it is recommended to file return for all employees & for all quarters although it is not mandatory

· Return can not be filed only if PAN is not available. However, on receipt of PAN correction returns can be filed later to include the same in particular quarter

· Also if no TDS is deducted in full quarter for any employee, declaration can be filed on TRACES portal for non-filing TDS return to avoid queries from tax department for non-filing of TDS returns

· You views please

Thanks & Regards,

Hemant Karmalkar


That’s very detailed and covers the point - @sneham95.

Welcome to the community, looking forward to seeing more interactions from you.

1 Like

Hemant is right…

it is always better to file return on quarterly basis even for those Employees who does not have tax.
also note now a days, many employees ask for Form 16 for availing bank loan etc
if we do not file return then it is not possible to issue form 16 downloaded from traces.
thanks & regards

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