Is firm covered u/s 44AD of I.T ACT,1961 is liable to deduct TDS?

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Please tell whether a proprietorship firm covered u/s 44AD is liable to deduct TDS?

P.S The firm was never get audited in sec 44AB.
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"whether a proprietorship firm covered u/s 44AD is liable to deduct TDS? "

NO  as The firm was never get audited in sec 44AB.

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