Tds on civil contracts for small contractor

This query is : Resolved 

15 September 2019 Hi.
My friend's brother is a small civil Contractor receiving annual civil contracts for unto ₹10-20 lacs from local individuals.
Whether tds applicable for above or not
Help me out on this query

15 September 2019 No TDS applicable for such contracts if tax audit not applicable to such local individuals


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