Tds on audit u/s 44ad

TAX AUDIT U/S 44AB,    IS REQUIRED WHEN ASSESSEE SHOW HIS INCOME BELOW THAN PRESUMPTIVE INCOME...FOR SEC 44AD,44AE,44AF......

Sole Properietory Firms are not required to deduct TDS in the current FY, if they were not liable to get the Tax Audit done in the immediately preceding year.

But the above principle does not apply if payments are made to 

1) Residents u/s 194C as contract payments- in such case TDS is required to be deducted even if Tax audit was not required in the preceding year, provided the payment is made for services used in the business / profession.

2) Non-resident i:e in that case TDS is required to be deducted even if Tax audit was not required in the preceding year. In this case whether or not services are used in business/professsion.

TAX AUDIT U/S 44AB,    IS REQUIRED WHEN ASSESSEE SHOW HIS INCOME BELOW THAN PRESUMPTIVE INCOME...FOR SEC 44AD,44AE,44AF......

Sole Properietory Firms are not required to deduct TDS in the current FY, if they were not liable to get the Tax Audit done in the immediately preceding year.

But the above principle does not apply if payments are made to 

1) Residents u/s 194C as contract payments- in such case TDS is required to be deducted even if Tax audit was not required in the preceding year, provided the payment is made for services used in the business / profession.

2) Non-resident i:e in that case TDS is required to be deducted even if Tax audit was not required in the preceding year. In this case whether or not services are used in business/professsion.

absolutely NO.................tds will not be applicable where audit  u/s 44AD

Sir, Can you please refer to me the section thereof.