Sir,
Please let me know is there any TDS provisions are applicable for first year tax audit (total Turnover 1.15 Crore for the FY 2014-15) for Individual (Proprietorship concern). We have not deducted the TDS in the FY 2014-15 but now we are deducting the TDS under 194C for FY 2015-16.
Regards,
Dayanand