Tds- doubt

1. In case of Individual or HUF who were not required to get audited last FY as per Sec 44AB, did not required to deduct tds in the current FY except in case of Salary.
2. If deductee shows the income on which tax was so liable to deduct but deductor fail to deduct, deductee paid tax on such income and produce CA certificate in that case no penalty will levy on deductor however interest u/s 201 will levy from period tax liable to deduct till tax paid by deductee..