required to deduct tds

a individual got his account audited for assement year 18-19 as his turnover cross 1 crore. for assessment 19-20 his turnover is less than 1 crore and he is not required to get audited , will he liable to deduct tds for assessment year 19-20
Replies (2)
yes he will be required to deduct tax since in the previous fy he was liable for tax audit. however for fy 2020-21 he will not be required to deduct tax
yes he will be required to deduct tax since in the previous fy he was liable for tax audit. however for fy 2020-21 he will not be required to deduct tax

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