Applicability of TDS provision on individual whose turnover exceeds 1cr or 50 lakh but didn't do tax

The one of our client is  individual whose turnover for financial year 2021-22 is 4 crore not did tax audit for financial year because applicable limit of tax audit was 10 cr.

In current financial year 2022-23 whether all provision of TDS is applicable for this client or not.