As per finance Act, 2009. any person , whether has any income from Business or not is liable to deduct tax on the payable amount. TDS is to be deducted only if the salary for the financial year is in excess of the minimum exemption slab. There is no required the limit of 40 Lacs u/s 44Ab
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as per my opinion tds has no link with turnover....
TDS deduction liability based on Turnover only applicable to individual assessees and if deductor is company assessee, they has to deduct TDS on payments according TDS provisions