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
Replies (1)

If tax audit was done for FY 2023-24, TDS liability arises for FY 2024-25.

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