This discussion clarifies the TDS (Tax Deducted at Source) rules for expenses and professional charges for the financial year 2023-24. It confirms that the one-shot limit for TDS deduction is Rs 30,000. For yearly limits, TDS on repairs and maintenance falls under Section 194C with a limit of Rs 1 lakh per annum, while the limit for TDS on rent is Rs 2.50 lakhs.