Chartered Accountant
861 Points
Joined June 2012
When the individual or huf - whose total sales or gross receipts from business exceeds the monetary limits specified in s.44AB in the preceding financial year - such individual or huf is liable to deduct TDS.
In your case- the client being an individual - whose turnover exceeds the limit of 1cr for the FY2015-16 - liable to deduct TDS intespct of payments made in the FY 2016-17. ( the question of turnover for the AY 2017-18 ie FY 2016-17 does not arrise )
hence liable to deduct TDS for the AY 2017-18.