tds deduction for first time tax audit

Under which section of the Income-Tax Act is there an exemption for a new case of Tax Audit (Who has previously never been subject to tax audit) ? Is it applicable to an HUF and an individual? Under Section 44AB, there is mention of a previous year, but in the first year of applicability there is no previous year of tax audit, so please do clarify this point. It is rather urgent, thanks in advnce.