Individual Assessee had the turnover of Rs.80Lacs during F.Y 2011-12. however during F.Y.2012-13 the turnover will be below 100 Lacs. i.e.he will not be covered under tax audit u/s 44AB. Sections 194A, 194C, 194H,194J etc. states that assessee is liable to deduct TDS if he was covered u/s 44AB in immediately preceeding previous year. whether the assessee in this case will be liable to deduct TDS during the F.Y 2012-13? Please provide particular reference & notification relating to this, if any as a base for argumant with A.O.