Tds deducted by individual whose turnover is less than 1 cr.

One of my Client has turnover less than 1 crore this year. Last year he filed his return u/s 44AD. But this year he maintened proper book of account & wnat to file ITR 4 Inseteaf of 4S & want to audit his book of accounts u/s 44AB. Now my question is that, should he deduct TDS on Interest Paid on Unsecured Loan?  As per my opinion he is not liable to dedut tax beacuse his turnover is less than 1 crore. Pls suggest am i right?