what remarks tobe filled when tds is sero under sec 92a

For TDS at zero under section 92A , the usual remark is “B” if the case is for lower or nil deduction based on a valid certificate ; otherwise, if no deduction is due because the payment does not cross the threshold or falls outside TDS applicability, the return may require the appropriate nil / non-deduction reason code instead of 92A specifically.

Practical reading

Section 92A by itself is usually not the “remark” field code people are looking for; the remark generally depends on the reason for zero TDS in the return filing. For example, filings for lower or no deduction linked to a certificate commonly use B , while nil-challan or no-deduction cases can require a different flag in the return format.

What to do

• Check whether the zero TDS is because of a lower/nil deduction certificate.
• If yes, B is commonly used.

• If the payment is simply not taxable / below threshold , use the return-format-specific no-deduction reason instead of assuming 92A.

Important note

The exact remark can vary by TDS return form, nature of payment, and filing utility version. If you want the safest entry, match the remark to the reason code required by the filing schema rather than the section number alone.

Would you like me to map the likely remark codes for your exact TDS return form, such as 26Q or 27Q?