TDS provision

Sujit Bajaj (to become ca) (97 Points)

06 March 2018  
Tax audit was done for the AY 2017 2018 in case of proprietor of a firm and now for 2018 2019 AY Tax audit will not be applicable due to low turnover. Whether TDS needs to be deducted or we can File itr u/s 44AD ?