194C or 194J

accounting is classified under TDS sec 194J

gross amount credited or paid during the year in one or multiple bills, if below 30000/- then no TDS, if above then 10% TDS to be deducted.

in your case no tds would be deducted                        

Originally posted by : future ca
	in your case no tds would be deducted

multiple bills will raise my income for the year more than rs.36000 then whether tds is deductible or not.

T.D.S is deductible u/s 194J @ 10% and not under 194C because accounting is covered under the definition of profession under 194J.

But in the given case aggregate payments are exceeding Rs, 30000. T.D.S is deductible.

Once the amount paid or credoted exceeds Rs. 30000, T.D.S is to be deducted on the previous bills also also interest is to be paid for late deduction @ 1% per month.