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Can nil TDS return revised?

Author

Olivia Shea

Updated on February 28, 2026

Can nil TDS return revised?

04 May 2013 Yes, NIL TDS return can be revised by filing correction statement and the procedure is same as for other returns. You need to download consolidated file from TDS CPC and from that correction statement can be prepared.

Similarly, you may ask, is nil return mandatory for TDS?

As per the Income Tax Act, 1961 and the Income Tax Rules, it is not mandatory to file a NIL TDS Return. As NIL TDS Return is not mandatory, the TRACES is having a problem distinguishing between: Deductors required to file the return but not filed the TDS Return.

Subsequently, question is, is there any penalty for revised TDS return? Penalty on revised tds return. 14 May 2013 Dear Experts, Provision of section 234E (i.e.Fee Rs 200 per day subject to Tds/Tcs amount) is applicable on original return TDS amount or on revised return TDS amount.

Also asked, can TDS return be revised?

Revised TDS return can be filed only if the original TDS return is accepted by the TIN central system. Revised TDS return has to be prepared by using the most recent consolidated TDS statement. This can be downloaded from the TRACES website.

How can I revise TDS return through traces?

Procedure for filing Revised TDS Return

  1. Update deductor details such as Name, Address of Deductor.
  2. Update challan details such as Challan Serial No., BSR Code, Challan Tender Date, Challan amounts etc.
  3. Update/delete /add deductee details.
  4. Add / delete salary detail records.

Who should file nil returns?

Can I go without filing a nil return? Filing income tax returns is mandatory for those whose total income is more than Rs. 2,50,000. We recommend that you file your income tax return, even though it is not mandatory if total income isn't over Rs.

Can we file ITR without 16?

For the salaried, Form 16 is a basic document used for filing their income tax returns (ITR). Filing one's ITR without Form 16 seems almost impossible for most salaried individuals. Now, even if you don't have Form 16, there are several documents you can use as reference to file your return.

How do I file nil return for students?

Follow the procedure below to file your returns if you are a student.
  1. Step 1: visit KRA Itax Portal.
  2. Step 2: Select your Profession.
  3. Step 3: Go to KRA Returns page.
  4. Step 4: Fill Nil e-return form.
  5. Step 5: Enter Tax File Period, Year.
  6. Step 6: Download KRA Tax Income filing acknowledgement receipt.

Is filing nil return necessary?

Filing of a NIL income tax return is not mandatory if your total income is below the basic exemption limit as per the income tax act. But it is always recommended that you file an ITR if there is any source of income earned by you in a financial year.

Is filing nil GST return necessary?

Important: It is mandatory that you file GST returns on the 10th, 15th and 20th of each month. Despite having no business activity or transaction during the month, you must still log in to the GST portal and file NIL GST return to avoid penalty.

How do I file nil return?

Select File Nil Returns
After a successful login, you will be redirected to a page with a red menu top. Click on the 'Returns' icon and a drop-down menu will appear; select the File Nil Returns option. You will be required to fill in some information as indicated below.

Can I file my ITR myself?

There are two ways to file income tax return online. One is to download the applicable IT form, fill, save and then upload it. Another is filing the for online. Only ITR 1 and ITR 4 forms, filed by the individual taxpayers, can be filled online without downloading any software.

Who is liable for TDS return?

As per the Income Tax Act, every deductor who deducts/collects TDS/TCS is liable to file TDS/TCS return. The following deductors are required to file TDS/TCS return quarterly, if they have deducted any TDS from payment made. It is mandatory to file TDS/TCS return within prescribed due dates.

How can I check my TDS status?

How To Check TDS Status By Pan Card?
  1. Visit
  2. Key-in the verification code.
  3. Click on 'Proceed'
  4. Enter the PAN and TAN.
  5. Select the financial year as well as the quarter and the type of return.
  6. Click on 'Go'
  7. The details will be displayed on the corresponding screen.

How can I correct TDS offline?

Offline correction
  1. Request and download of Conso File: The consolidated statement or the Conso file has to be requested and then downloaded from the TRACES website.
  2. Read the Conso file to the software: The Conso file downloaded from TRACES has to be read to the software used for correction return filing.

How many times a return can be revised?

How many times can I revise the return? Theoretically a return can be revised any number of times before the expiry of one year from the end of the assessment year or before assessment by the department is completed; whichever event takes place earlier.

What is the time limit for filing revised TDS return?

31st of subsequent month of Quarter is due date to file return. If you revise within due date of normal filling then no interest or penalty. If on reveision after due date a liability is raised then such liability needs to be paid with interest and penalty.

What is the TDS certificate?

Every person Deducting Tax at Source (TDS) is required as per Section 203 to issue a certificate to the payee (a person to whom money is paid or is to be paid) to the effect that tax has been deducted along with certain other particulars. This certificate is usually called the TDS certificate.

What is return file?

A tax return is documentation filed with a taxing authority that reports income, expenses, and other relevant financial information. On tax returns, taxpayers calculate their tax liability, schedule tax payments, or request refunds for the over-payment of taxes.

What is RRR no in TDS return?

The RRR number on the notice is the eTDS acknowledgement number in respect of TDS return filed for the quarter for which the notice has been issued. The full form of it is i think Receipt Number of Regular Return File.

Can Form 16 be revised?

You will soon get Form 16 from your employer. The changes in Form 16 format have been made to bring then in parity with latest changes made in ITR (income tax return) forms. The revised format for Form 16 has already been notified by the Income Tax department and will come into effect from May 12, 2019.

What is the penalty for late filing of TDS return?

Failure to file your TDS returns within the due date will mean that you will be subject to a late filing fee of Rs. 200 per day. The fee will be charged for every day after the due date, until the date on which your return is filed. However, the maximum fees that you will have to pay will be limited to the TDS amount.

What happens if TDS is deducted but not deposited?

Penalty for companies for not depositing or not deducting TDS on time. The employer can make the interest payment on such late payment of TDS before filing TDS returns or demand raised by TRACES. Also, the interest paid delay while depositing TDS is not allowed as an expense under the income tax provisions.

What is the rule of TDS deduction?

TDS is deducted only if your total income is taxable. However, TDS will not be deducted in case your total income is Rs. 2,50,000 and this amount is applicable for men and women below the age of 60 years. Note: TDS deduction rate on salary ranges from 5% to 30% which is equivalent to the applicable income tax slabs.

Can we file TDS return after due date?

Yes, you can. An ITR filed after the due date is called a belated return. It can be filed before the end of the relevant assessment year, i.e., before March 31, 2019 in this case. From FY16-17, i.e., AY17-18 onward, you are even permitted to revise a belated return.

What is mean by TDS?

Tax Deducted at Source (TDS) is a means of collecting income tax in India, under the Indian Income Tax Act of 1961. Any payment covered under these provisions shall be paid after deducting a prescribed percentage. Returns states the TDS deducted & paid to government during the Quarter to which it relates.

Can we add Challan in revised TDS return?

It's no more problematic to add new Challan to already submitted TDS/TCS return! In Winman-TDS you have to just place a request for 'Add Challan' in the TRACES website and remaining steps will be automatically done by the software till the download of the Consolidated FVU file.

When should we pay TDS?

The due dates for the payment of the deducted TDS are on or before 7th of next month. It mena, if the deductor has deducted tax from payments in month of November, then he has to pay the TDS on or before 7th of December.

What is Form 27a?

Form 27A is a control chart of quarterly TDS/TCS statements to be filed by deductors/collectors alongwith quarterly statements. It is a summary of TDS/TCS returns which contains control totals of 'amount paid' and 'income tax deducted at source'. A separate Form No. 27A is to be filed for each TDS/TCS return.

How can I file TDS correction?

In this article, we look at the TDS correction statement in detail.

The Process of Correction

  1. Step 1:- Download. Download the particular TDS/TCS file, as has been described above.
  2. Step 2:- Import and Formulate.
  3. Step 3:- Key in the Details.
  4. Step 4:- Validate the Statement.
  5. Step 5:- Furnish the Statement.

Is cess applicable on TDS?

According to the Income Tax Department, surcharge and education cess are applicable for TDS purposes in case of tax deduction from salary payment to residents or non-residents.

How can I add Deductee in revised TDS return?

Step by Step Guide for Add/Modify Deductee in TDS Return
Step 1 – Login into TRACES website. Step 3 – Select the period for which you want to file correction. Use the option of Online in Correction Category and click on Submit. Step 4 – A request number is generated by the system.

How can I revise TDS return on traces for add Challan?

How to add Challan on TRACES Website
  1. Login to TRACES website.
  2. Go to the 'Request for correction' tab under 'Defaults'.
  3. Click on 'Track Correction Request' under 'Defaults'.
  4. From the drop-down menu, select 'Add challan' in the type of correction category.
  5. Make the required corrections and click on 'Submit for Processing'.

What is Conso file in TDS?

Conso file is a consolidated data of the statements that are processed (regular and correction) for the relevant financial year, quarter and the form type. Deductors have to furnish a quarterly TDS (Tax Deducted at Source)/TCS (Tax Collected at Source) statement as per the Income Tax Department guidelines.

How can I correct my 24q TDS return online?

Procedure for Filing Revised TDS Return
  1. Update deductor details such as Name, Address of Deductor.
  2. Update challan details such as challan serial no., BSR code, challan tender date, challan amounts etc.
  3. Update/delete /add deductee details.
  4. Add/delete salary detail records.

How can I remove Deductee from TDS return?

Steps to delete a deductee record are as under:
  1. identify the challan corresponding the deductee record to be updated by.
  2. Identify the deductee record to be updated by.
  3. Flag the deductee details to be deleted.

How can I revise TDS for wrong pan?

How to make corrections for PAN and Deductions details?
  1. Once you upload the conso file, the return will be in “Correction” mode.
  2. and then select the particular deductee to change. You can now edit the PAN and click on “Save deductee” to save the corrections.
  3. Now you can edit or change the details of Credit date, Amount credited, Date of deduction and Amount of TDS deducted.

How do I file 24q?

For TDS deduction and filing Form 24Q one should have TAN i.e (Tax deduction Account Number) and other requirement for filing Form 24Q is as under:
  1. Challan details. Challan Number. Challan Date. Challan Amount.
  2. Employee Details. PAN of the employee. Other income details.

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