Section 194a fluctuating turnover

Dear friends

Section 194A

deductor is individual

FY 15-16              turnover exceeds audit limit of Rs. 1 crore

FY 16-17            Turnover does NOT exceed audit limit of Rs. 1 crore

Now for PY 16-17 he will deduct TDS because in previous FY 15-16 he exceeded audit limit

My question is will he in PY 17-18 deduct or not deduct TDS? Why?

regards

shivani