TDS Provisions applicability Tax Audit Individual Cases

Hi Sir

I have noticed Several TDS Sections applicable to Individuals if they are subjected to tax Audit in the Previous Financial year

The turnover limits are 1cr for Business , However the Limits are increased to 10 Crores if the Receipts and Payments are in non Cash mode (5% of total receipts or Payments)

Request you to advise Will the increased limits of 10 crores in the Previous Financial year applicable to deduct TDS or 1 crore is applicable for Individual cases

Thanks