Tds on firm filing itr u/s 44ad

Dear Sir

My client is partnership firm and the firm was created in April 2012. the firm has filed return u/s 44 AD for A.y. 2013-14 .i.e. firm is not maintaining books of account.

Whether the firm was required to deduct tds in f.y. 2012-13 and in f.y. 2013-14. Because tds provision on firm applies from the day it is created.

How can firm deduct tds when it was not maintaining books of account and filing itr u/s 44AD

Please help

Thanks