Please guide--return

Dear All

Thanks in advance!!!

One of my friend is working with a company .

Company is deducting monthly TDS say Rs. 100/-. on his salary.

Now, my friend is don't wana to file income tax return for F.Y 2012-2013 & do not want to claim any Tax refund (by Investment proof)

Our query is that:

A) What will be the consequences for non-filing of Income tax return?

B) Will he get any type of problem from Income tax department for such a small tax liability as he already had paid it.

C) Further, from April onwards he want to show some investment to his company to avoid TDS on his income. LIC annual premium will work for him or not?

Please guide!