Income shows in 26as although no tds deducted.

Dear Sir, A person has a 1 FD in nationalised bank. He has non taxable income so he issued form 15H as he scinior citizen, so no tds deducted by bank. When he registered his PAN in income tax site he find that his fd interest shows in 26AS although no tds deducted. So, my question is that - 1). Is the interest income shows in 26AS treated as income as per income tax authority? 2). Will he liable to file any return? If liable then which ITR should he file? Please clarify me anyone.