in financial year 2016-17, assessee's turnover was Rs. 3 crores, so he filled TDS return
in financial year 2017-18, his turnover was rs. 20 lakhs
Is he liable to dedct and pay TDS and file TDS return.
TDS does not depend on the turnover. If the assesse has incurred any transaction on which TDS provision is applicable and he has deducted TDS from such payments, then he has to pay such TDS to govt. and has file TDS Return.
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