Tds for transporter

sir plz tell me that if an individual has his audit in last year then from next financial year is he liable to deduct tds on payment of contractor in after declaration as per income tax act sec 194(6)
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Quick Summary
This discussion clarifies TDS (Tax Deducted at Source) obligations for individual transporters. If an individual's audit was completed last financial year, they may be liable to deduct TDS on contractor payments from the next financial year, as per Section 194(C) of the Income Tax Act. The thread also briefly touches upon the benefits of automated accounting systems for cost savings and efficiency.

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