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Section 191 of the Income Tax Act of 1961 establishes the TDS (Tax Deducted at Source) as a method for the income tax department to collect income tax. This was introduced by the Income Tax Department with the concept to collect tax at every source of income. A TDS return is a statement that includes all the relevant information, including full details of the payment made, taxes and TDS deducted, and other necessary information. A TDS Return includes fields like PAN No., Total payment done, TDS Amount Deducted, Type of payment, etc. It is required for an assessee who has deducted TDS to file a quarterly TDS Return . According to Section 200(3) of Income Tax Act, the due date of filing TDS return (online as well as offline) is on a quarterly basis for four times a year. However, ‘Nil’ TDS return is not necessary to file but to facilitate the deductor’s and maintain data, Taxpayer must submit declaration for not filing NIL return. The following ways are conceivable for the statem