Tds for non audit assessee

If you have a registered Tax Account Number (TAN), then nil returns to be filed I think. But there is no need to deduct/pay tax at source if tax audit is not applicable.

It is mandatory to Comply TDS Provosion, because once you have registered you have to File your returns. And in future if any scrutiny notice served on the assessee they also check whether TDS Provisions have been complied off.

Proprietary firm on which Tax Audit not applicable is not required to comply with TDS provisions

But If you have taken registeration then returns have to be filed

But buyer of immovable property, meeting criteria of Sec 194IA, has to deduct tax at source and complete other formalities as well.