Presumptive taxation

The client will have to now gather evidence such as confirmations from debtors, creditors, bank statements and also write the account books in detail.

Assuming that the client is an individual, TDS is applicable if the turnover or gross receipts of the business or profession exceeded the limits applicable for tax audit in the earlier year. So you won't have to deduct TDS for FY.2013-14. However, start deducting TDS now ( FY 2014-15).

Madhavi Pandit ma'am has rightly said you will have to deduct tds from the FY 2014-2015, need not have deducted tds for FY-2013-2014 if the Assessee was not liable for Tax auidt in AY-2013-2014

I M AGREED WITH THE ANSWEROF  MADHVI PANDIT.