194j - professional fees before incorporation!!

I dont think that TDS is applicable here 

Co. was not in existence,the contract is also not with the Co.

194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident 

Person responsible for making the payment must be the directors [Individuals]

& Individuals are not required to deduct tax unless

"an individual or a Hindu undivided family, whose total sales, gross receipts or turnover from the business or profession carried on by him exceed the monetary limits specified under clause (a) or clause (b) of section 44AB during the financial year immediately preceding the financial year in which such sum by way of fees for professional services or technical services is credited or paid, shall be liable to deduct income-tax under this section "

Atmost directors/promoters could be liable to deduct TDS, but definitely not the Co.

Other views possible and are welcomed

THE PROFESSIONAL CHARGES PAID BY THE DIRECTOR IS THE PERSONEL EXPENSES OF HIM.......

WHY U RELATE IT TO THE COMPANY WHICH WAS INCORPORATED AFTER??