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23. If there is no deduction in a particular quarter, should I file the NIL etds statement

The answer is no,The filing of a NIL statement is not mandatory.

As per section 200(3)Any person deducting any sum on or after the 1st day of April, 2005 in accordance with the foregoing provisions of this Chapter or, as the case may be, any person being an employer referred to in sub-section (1A) of section 192 shall, after paying the tax deducted to the credit of the Central Government within the prescribed time, prepare quarterly statements for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year and deliver or cause to be delivered to the prescribed income-tax authority73 or the person authorised by such authority such statement in such form74 and verified in such manner and setting forth such particulars and within such time as may be prescribed.]

so in this section in red colour suggests that if any sum deducted by the assessee, only than liability to file the etds statement is arises.so in my view nil statement is not mandatory.

but in case of form 24q ,q4 one should file etds statement if he has deducted any tax in any of the first three qtr by filling the annex -ii in deductee detail and keep blank annex-i and challan detail.

Now some one will also ask that if nil return is not filled than dept will issue notices to assessee. I think it may be happen but as we have nil return and it is not mandatory, we can always give them suitable reply