Tds query

Assessee will be liable to Deduct Tax only if Last Year was in Audit. (INDIVIDUAL & HUF)

Ex. For Year 2013-14 if assessee fall in Tax audit for first time then you are not Liable to Deduct Tax in 2013-14 but for year 2014-15 you are suppose to Deduct Tax,

Let us assume for Year 2015-16 assessee is not required to get his books audited, in this case for year 2015-16 he will be liable to Deduct Tax & from next year he will not be liable to deduct till his accounts not required to get audited for last year. 

And for Assessee othe than IND & HUF every year of operation of Business they will be liable to Deduct Tax