If a person opts for not to declare his professional income U/s. 44 ADA, than he has to get his book of accounts audited U/s. 44 AB. Now if one opts for this situation for F.Y. 2016-17, than in such case his books get audited by Sept.-17.
Now in this situation whether one needs to deduct TDS from 01/04/2017 for F.Y. 2017-18 OR from 01/04/2018 for F.Y. 2018-19, since he been audit during F.Y. 2017-18 ?
If from F.Y. 2017-18 than is such case almost 2 quarters are passed when the liability to deduct tax becomes certain on such assessee than what to do if some expenditure has been paid without deducting TDS during F.Y. 2017-18 ?
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