Preparing Nil TDS Statement / Declaration

TRACES introduced NIL TDS Statement/Declaration of TDS from the FY 2014-15. This is applicable for Deductors who did not deduct any tax during the relevant quarter.

What is the benefit of filing a Nil TDS Statement?

The benefit of this facility is that instead of filing nil TDS/TCS Statement for a particular quarter/period, one just needs to update the status to non-filing Statement. After updating of status, TDSCPC will not send any notice for non-filing of TDS Statement.

How does it help the Department?

As per income tax rules, nil eTDS statement is not mandatory due to which, the department is not able to find out the difference between the following two types of Deductors.

– Deductors required to file return but not filed
– Deductors not required filing return

What is the Procedure of filing Nil TDS Declaration for non-filing TDS statement?

The process is as follows:

1. Login through your register id at

2. Go to “Statement/Payments TAB after login >then declaration for Non-filing of TDS statement

3. On click of declaration for Non filing of TDS statement link you, follow the instructions and provide the required information – financial year, quarter, statement type, reason for non-filing, etc.

NoteIf deductor has Permanently closed his business, he should contact the Assessing Officer to close his TAN

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