Query about tds

that provision is applicable only for individual & HUF.  Co's are bound to make TDS even if tax audit is N/A.

For e.g.the exdplanation to section 194c states as follows:

Explanation.—For the purposes of this section,—

               (i)   “specified person” shall mean,—

 (l)   any person, being an individual or a Hindu undivided family or an association of persons or a body of individuals, if such person,—

        (A)   does not fall under any of the preceding sub-clauses; and

       (B)   is liable to audit of accounts under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum is credited or paid to the account of the contractor;