Declaration for Non-filing
We have faced this condition many times, but no contract on which we could file a TDS return in that quarter. We do not have the TAN trade. In such a case, most people don’t simply file returns as they don’t even tell the department about this. Because of this no-intimation procedure, it is difficult for the Income Tax department to distinguish between the two deducers below.
- Deductors have to return the file, but not file it.
- Deductors do not have to file returns because of Null TDS.
important points for declaration of non-filing
If a Deductor is not expected to file a statement for a specified time, a Non-Filing declaration may be used to prevent getting an Intimation or Show Cause notification from the Government.
From the Financial Year 2013-14 onwards, the Non-Filing Declaration is in effect.
The explanation for the Non-Filing of the declaration must be chosen from the dropdown column.
After the Non-Filing Declaration is completed, a confirmation email is sent to the Deductor's registered e-mail address.
Essential Detail on the Statement of Non-Filing :
- If a deductor is not expected to file a statement for a certain time, a notification of the Department's Intimation or Show Cause can be stopped by presenting a declaration of Non-filing.
- From Financial Year 2013-2014, the non-filing declaration has been enforced.
- An explanation for the failure to send a statement from the drop-down list is needed.
- After completion of the declaration of non-filing Confirmation, the mail is sent to the Deductor via registered E-mail ID.
Note : 1. Failure to apply is only tolerated once.
2. Unless the document is already filed, no declaration cannot be presented.
