TDS is deducted on EPF balances if withdrawn before 5 years of continuous service. TDS is deducted when withdrawal is more than Rs 50,000. This monetary limit of Rs 50,000 for TDs deduction is applicable from 1st June 2016. Earlier the limit was Rs 30,000.
If you have had less than 5 years of service and plan to withdraw your EPF you can submit Form 15G/Form15H. When this form is submitted TDS is not deducted.
This form can be submitted by you if tax on your total income including EPF balance withdrawn is nil.
To know about other details related to tax on EPF read here.