TDS deduction liability if no audit but valid TAN

The proprietor has a TAN and was audit till FY 2019-20, hence deducting tax. In FY 20-21, no business income hence no audit but a valid TAN. Will he still be liable to deduct TDS in FY 21-22?
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Quick Summary
If a business previously had an audit and deducted TDS, but in a subsequent financial year has no business income and therefore no audit, they are generally not liable to deduct TDS. However, it is crucial to file a Non-Filing Declaration (NFD) for every quarter for both Form 24Q and Form 26Q if you possess a valid TAN.

No. Not liable.            

Since you have TAN, do not forget to file NFD (non filing declaration for every Q both for 24Q and 26Q separately).

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