Deduction of tds

Narender Yadav (Accounts Manager) (65 Points)

02 March 2017  
Hi, ABC is a proprietorship firm have 70 lac annual turnover in F.Y 2015-16 in Rent a cab business. It have some sub vendor. Payment amount more than 100000.00 in F.Y 2016-17. So ABC is liable to deduct TDS of its Sub Vendor??? or TDS is exempt?? pls advice