Tds return 26q &15g

No if you have not deducted TDS, then 26Q is not required to file. but you have to make compliance of nill statement for relavent quarter on TRACES portal and requiered to give one of the reason for non deducting TDS among several reasons already given at site. After login to TRACES portal, under Statement Type you will find option for nill return compliance. kindly follow the steps given there and your liability for that quarter will be waived.

if you do not follow the above procedure, then Department will issue a notice regarding why you not filed your return. then also you are requred to follow this procedure.

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