Whether tds applicable or no

An individual is exempted from deducting TDS under section 194A/C/H/I/J, if tax audit was not applicable during the F.Y. immediately preceding the F.Y. in which income is paid/credited.

Since tax audit was applicable to you during A.Y. 16-17, you should deduct TDS during A.Y. 17-18 if the payment crosses the prescribed threshold under the aforesaid sections irrespective of your turnover in A.Y. 17-18.

Further, no such exemption criterion is available in case of section 192. TDS shall be deducted in any case, if the salary paid exceeds the basic exemption limit.