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Applicability of tds provisions

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(Querist)
09 June 2013 RESPECTED SIR,
ONE OF OUR CLIENT,AN INDIVIDUAL, HAS GOT AUDITED HIS ACCOUNTS AS HE HAS SHOWN PROFITS LOWER THAN REQUIRED U/S 44AD FOR AY 2013-14

MY QUERY IS AS THIS BEING FIRST YEAR, TDS PROVISIONS ARE NOT APPLICABLE FOR AY 2013-14

BUT WILL TDS PROVISIONS BE APPLICABLE FOR HIM FOR THE AY 2014-15 ?
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TKKKKKK

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TKKKKKK (Expert)
10 June 2013 It will applicable for ay 14-15 as tds provisions are dependent on previous year's status.
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