Tds requirement

Muzaffar Ali Ansari (Proprietor) (32 Points)

16 April 2017  
Hi, If the Individual is opting for presumptive taxation in the FY 2016-17, then he is not liable to get his accounts audited if turnover is within 2 Cr. Is he liable to deduct TDS in the 2017-18 (if the turnover exceeds Rs 1 Cr in the FY 2016-17). Since as per TDS applicability section the language is "if the person is liable to get his account audited u/s 44AB". So one interpretation is that "he is liable to get his audit done since more than the limit" , but second "he is not required to get accounts audited due to 44AD". Which section supersedes?