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TDS provisions applicability for individuals

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(Querist)
06 July 2021 1. TDS provisions applied in FY 2019-20 & FY 2020-21.
2. Turnover in FY 2020-21 is less than 1 Crore.

Does TDS provisions apply for FY 2021-22?
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CMA Poornima Madhava

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CMA Poornima Madhava (Expert)
06 July 2021 In case of individuals/HUFs not subject to tax audit, not all provisions would apply. For example, 194c, 194j, 194i, 194h will not apply.
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