Why I need to submit non filer declaration on TRACES if I have valid reason for not filing a statement for specific quarter/ financial year?

While submitting the non filer declaration on TRACES, you will be getting list of valid reason from dropdown. If you will not submitting the non filer declaration for the statement which you have valid reason for non filling , you will be receiving notification / intimation from TDSCPC as defaulter for non filing a statement within due period.