TDS deduction liability for Partnership Firm

An individual/HUF is exempted from deducting TDS under section 194A/C/H/I/J, if tax audit was not applicable during the F.Y. immediately preceding the F.Y. in which such income is paid/credited.

Above exception is not applicable for Partnership Firms.

So, if there is any payment which attracts the TDS provisions, then partnership firms has to deduct TDS from the beginning.

if Trunover of Partnership firm is below 2 cr is TDS is applicable on payment