TDS Applicability For Ind ividual

This discussion explores whether an individual with a turnover exceeding 1 crore but less than 2 crore, who hasn't audited their accounts and filed under Section 44AD in the preceding year, is liable for TDS. While some suggest it might not be necessary for non-audited firms, the prevailing advice indicates that TDS is indeed applicable in such scenarios, and advance tax payments may also be required.