TDS Applicability On Audit Individual u/s 44AB(e)

Respected Experts,

An Individual having audit u/s 44AB(e),is he liable to deduct TDS if his turnover is less than 1 Cr.but he is applicable for audit due to breach of section 44AD.

Kindly guide me on this query.
Replies (1)

He is liable to deduct TDS

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