Tds deduction liability

"IN CASE OF INDIVIDUAL FIRM AUDITED AFTER  YEAR TDS DEDUCTION LIABILITY FALL OR WHAT?"

Yes, any individual whose accounts were audited in preceeding year, is liable to deduct TDS from next financial year. 

I also wanted to know what turnover for different assesee audit requirement falls.

For AY 2013-14 upto 2016-17

For  person carrying on Business:: total sales, turnover or gross receipts are more than Rs. 1 crore

For  person carrying on Profession:: gross receipts are more than Rs. 25 crore

thanks.......... its ....done

More than Rs. 1 crore in annual sales, turnover or gross revenues qualifies a person as a business owner.

fireboy and watergirl