Tds deduction is applicable on individual (propritorship)

yes tds provisions are applicable to proprietor also in case the payment exceeds the specified amount

As per the provisions of Section 194C in case of Contractors and sub-contractors and 194I in case of Rent of Income Tax Act, 1961; Individual(proprietor) is required to deduct TDS only if he/she got his/her accounts audited u/s44AB in the previous financial year. Also, if the payment is made to contractor or sub-contractor for personal purposes then no TDS shall be deducted.

Further, TDS shall be deducted only if payment exceeds Rs. 75,000 in case of contractors and sub-contractors and Rs. 1,80,000 in case of rent.

For Example: Mr. A got his books audited u/s 44AB of the Income Tax Act, 1961 for A.Y. 2013-2014, then TDS shall be deducted in the A.Y. 2014-2015 and not in A.Y. 2013-2014.

 

As per Sec 194 C, an individual is required to deduct TDS only if his turnover of the last year exceeds tax audit limit.

and tax audit limit is Rs. 1 crore.