required to deduct tds

manmohan baheti (student) (112 Points)

24 April 2019  
a individual got his account audited for assement year 18-19 as his turnover cross 1 crore. for assessment 19-20 his turnover is less than 1 crore and he is not required to get audited , will he liable to deduct tds for assessment year 19-20