Applicability of TDS provision on individual whose turnover exceeds 1cr or 50 lakh but didn't do tax

The one of our client is individual whose turnover for financial year 2021-22 is 4 crore not did tax audit for financial year because applicable limit of tax audit was 10 cr.

In current financial year 2022-23 whether all provision of TDS is applicable for this client or not.

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Shubham Nalawade

Eswar Reddy S

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