Tds in case of tax audit

Dear all!

Please clarify the below query,as i am unable to get this in ACT.

In FY 14-15 Tax Audit has been done U/S 44AB.So in FY 15-16 Tax has been deducted on applicable payments and TDS returns filed.But in FY 15-16 44AB is not applicable so no Tax Audit.

Now in FY 2016-17 whether Tax is to be deducted on Payments.My doubt is whether Tax (TDS) is need to be deductedin every succeeding year from Tax Audit applicable or only in Next year  of which TaxAudit is applicable.