Tds liabilty in case of tax audit

No TDS liability since his turnover is below tax audit limit

Please also mention status of tax payer is it individual, if Tax payer is individual no requirement to complaince with TDS provisions, unless assessee wan't to disclose his taxable income below 8% of turnover (section 44AD), in this case tax audit will be applicable (44AB) and accordingly TDS provisions is also applicable 

In this year tax audit is not mandatory due to lesser turnover. But last year Assessee who is an individual has done his books audited u/s 44 AB. Because this was his first year of Audit he has not comply with TDS provisions.

What will to do in this year?