Tds liability for individual

Not liable to deduct TDS u/s 194A, 194C,194H, 194I and 194J

Individual / H.U.F are liable to deduct T.D.S .if their turnover exceed Limit specified u/s 44AB in previous financial year.A person come under 44AB through sec 44AD need not to deduct T.D.S because no person can opt for sec44AD if his turnover exceeds limit specified u/s 44AB.Nevertheless through  44AD(If he opt to offer less than 8% of his turnover during current year and his income exceed maximum amount not chargeable to tax as per Income tax act,1956),