TDS Applicability On Audit Individual u/s 44AB(e)

Vipul Jaiswar (1 Points)

30 August 2023  
Respected Experts,

An Individual having audit u/s 44AB(e),is he liable to deduct TDS if his turnover is less than 1 Cr.but he is applicable for audit due to breach of section 44AD.

Kindly guide me on this query.