Filing return

We can take 2 examples for the question you have asked.

One being A has income less than the basic limit, but still has some TDS credit in his account then it is advisable that he files the returns since he will get a refund.

Second A has income above the basic limit but the TDS credit is such that he wont get a refund nor has to pay any tax. In this case if the income is below 5 Lacs he need not file the return. if it is above 5 lacs he has to file the return.

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If an assessee has income lower than tax slab but has TDS credit, then he must file ITR to claim refund. If the assesse has income above tax slab and also TDS credit matching with tax liability, then it is better to file ITR. File ITR regularly to keep one's tax records up-to-date.