TDS deduction by individuals

Vishal Chandarana (Sr. Accountant & Auitor)   (60 Points)

02 April 2018  
Dear Sirs,

I just wanted to know that if an individual has no tax audit u/s44ab in last 2 years then Does he still have to deduct TDS? He is having TAN no since earlier he was covered under tax audit.

If there is no requirement to deduct TDS, pl provide case - laws, circulars etc. which supports it.