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Notice for a TDS statement that was not required

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If there was no deduction in a quarter, no statement is needed. You can tell TRACES by filing a declaration for non-filing of statement for that quarter and form.

Provisions

Sec 200(3), Income-tax Act 1961 (now Sec 397(3)(b), Income-tax Act 2025); Sec 271H, Income-tax Act 1961 (now Sec 461, Income-tax Act 2025)

Analysis

The declaration records the reason, for example no payments above the threshold or no deductions. Example: a small firm with a TAN made no contractor or professional payments in Q2 FY 2025-26 and got a reminder for Form 26Q. Filing the declaration on TRACES stops further reminders. Keep a short note of why no TDS was due.

Close

  1. Confirm there was no deduction in that quarter
  2. Log in to TRACES as deductor
  3. File the declaration for non-filing for the quarter and form
  4. Keep a screenshot or acknowledgement

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Connect nowPay and start: TDS default, Sec 200A / 201 (now 399 / 398), ₹4,999

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