Tds return

is it compulsory to file tds returns to newly registered firm or company
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Quick Summary
This discussion clarifies the compulsory nature of filing TDS returns for newly registered firms and companies. It's only required if tax has been deducted at source. If no tax is deductible, then filing is not necessary. The key takeaway is that any tax deduction creates a liability to file a TDS return.

If you have deducted tax than it is required. Otherwise it is not necessary.
If tax deductible from sources happened then otherwise no
That is right addition. Any tax if it is deductible also creates a liability to file tds return

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