tds deduction

First of all, TDS is required to be deducted mandatorily by all assessee for payments liable u/s. 192, 194B, 195 etc, even if the assessee being individual/huf.

Only in case of  TDS u/s. 194A, 194C, 194H, 194I, 194J.......... TDS not required to be deducted till the individual/huf assessee is liable to Tax audit u/s 44AB in Preceeding Financial year......

So, your liability to deduct TDS for the above referred sections starts in next financial year, provided tax audit applicable in current year.....