TDS Not Deducted under 44AD

This query is : Resolved 

28 April 2021 Assessee is having turnover of more than tax audit limit i.e 1.6 Crore but he opted for presumptive taxation u/s 44AD.
Does still he is required to deduct tax under 194C/J ?

29 April 2021 No need for TDS in view of tax audit not applicable.



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