194J 30000 Limit

As per the Proviso B (i) and (ii) to Section 194J(1),
TDS is not applicable in the first case on professional service as well as technical services of 30000 each as the limit of more than 30000 is for separately for technical services and professional services.

In the second case TDS will be applicable on professional services of 31000 @ 10% i e. 3100. and there will be no TDS applicable in technical services of 30000.