Mr A is the proprietor of the firm. His turnover exceeded the limits laid down u/s 44AB i.e. 40 lacs on 28th Mar of the financial year. As the turnover upto this date was less than 40 lacs the firm was not deducting TDS on payment to Transporter. Now at the end of the year the turnover has exceeded the limit. Now How the firm will comply the TDS requirements.