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Deduction of tds before the exemption limit under 194c or 194j

This query is : Resolved 

04 February 2014 if i want to deduct TDS before the expiry of the exemption limits prescribed under 194c or 194j say 30000 for professionals on a payment/credit then is the liability arise for the deduction of TDS for the Previous payments/credits before that payment on which i want to deduct TDS under same financial year?

06 February 2014 Liability for deduction arises only if the exemption limit is covered. If the exemption limit is covered, should deduct TDS on total payments/credits in that FY.


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