Tds querty for the proprietorship firm

Thakkar Hiren C (Sr Accountant ) (118 Points)

18 July 2012  

in Proprietor Ship frim if in previous year Audit As per sec 44 AB Applied than in current year we have to deduct tds i agree but in current year i not covered under limt of 44 AB so i will not go for the Audt , so from the nex year will i have to deduct tds or not ???