194M w.e.f 1st sep 19

it is mandatory for individuals and HUFs to deduct tax at source (TDS) on any payment exceeding Rs 50 lakh per annum to contractors and professionals.

This would mean that if the total of payments to any single contractor for wedding functions, house renovation or to a single professional during a financial year exceeds Rs 50 lakh then TDS  @ 5% would be deductible by the payer.

Under 194M audit is not the criteria.