Am I still liable to deduct TDS

Dear Karunesh

You r not liable to deducted the TDS, bcoz u have not crossed the basic limit of Audit

the rule said tht the if u have covered under audit then u have to complusory have to deducted the  TDS

if by change ur case is being on hearing on this point u can easily be removed this point by saying that the rule has said tht the 1st year of above case has been exempted

which says tht if during the last of the year u have croossed the limit of audit & u have not deducted the TDS the u will be granted an exemption for this ground

no u r not liable . u r liable only if ur case is covered u/s. 44AB and that too from 2nd year it is applicable.