TDS Under Section 194 M

You have made the query very clear. As you are saying the assess is liable for Tax audit and hence this section is not applies to them. Sec 194 M clearly says it's applies for those whose accounts are not audited and who is making payment above 50 lakes.

Please Note when the accounts are audited the TDS has to be deducted under Sec 194C or 194J.

Let's know if any doubt. Thank You.