An Individual or an H.U.F. is not liable to deduct Tax on payment except where the individual or H.U.F. is carrying on a business/profession where accounts are required to be audited u/s 44AB, in the immediately preceding financial year.
Hence, an individual shall be liable to make TDS on payments in AY 2017-18 only if he had been subject to Tax Audit in AY 2016-17. (Eventhough he is not liable to Tax Audit in AY 2017-18)
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