TDS to individuals Tax audit Applicability

Hello sir
l came to know

TDS deduction provisons are applicable to Individuals also who are under tax audit

Could I know Whether the applicability of Tax audit for Previous Financial year or is it Current Financial year

Please advise

Thanks

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TDS to individuals Tax audit Applicability

CRR RR

Dhirajlal Rambhia

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TDS to individuals Tax audit Applicability

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