Do we need to deduct tds in this case

Need not to deduct TDS, if a single contract value does not exceeds 30,000/- or aggregate value per annum does not exceeds 75,000/-

Last year deduction is irrelavent for current year deduction

Hello Nisha

There is no need to deduct TDS as amount of single contract is not excedding 30k and aggregate value is also not exceeding so there is no need to deduct TDS irrespective of the fact that last year billing was more than 75k.

not required to deduct TDS in this case bcoz TDS deduct in the following case 

if p a payment exceed 75000 or single invoice exceed rs 30000 

thanks to all for reply :)

Even Though you deduct TDS , Provide them Form 16 so that they can claim Income Tax refund if Income is not above Taxable Limit .!!!