An individual is having a turnover from eligible business under 44AD of Rs 1.5 Crore in the previous year on which he declares his income @ 8% of turnover. In the current year, he does some trading in futures and options and there is an interest charged by the Stock Broker to the tune of Rs 50000 ( small amounts debited in the account on daily basis). Since there is NO Tax Audit: 1. Is the Individual required to deduct TDS. 2. If YES then, since the amount is already deducted by the broker by debiting the individuals account, How should the TDS be deducted and claimed?