Whether TDS provisions are applicable during first year of Tax Audit

Our client is a civil contractor and During F Y 2018-19 his turnover 1.72 Crores and we filed Income tax return under presumptive profits u/s 44AD. Now during F Y 2019-20 his turnover is around 5.82 Crores and during F Y 2019-20 he has made payment to JCB and other vehicle charges more than threshold limit. Now this is the first year books of accounts needs to get audited. Whether TDS provisions are compulsory applicable during first year of Tax Audit or we can claim any exemption for first year of audit?