Does tds need to be deducted when freelancer gives a service

No TDS for current year if the total amount paid 75000 divided by 2 since you are paying to 2 persons. and the total paid during the year wont cross the threshhold limit under section 194J

What is the threshold limit?

1. Threshold limit in case of 194J is Rs.30,000. It means, anything paid/credited above this limit attracts TDS.
2. Moreoever, if tax audit was not applicable for the PY, then no need to deduct TDS in case of individuals/HUF for 194J
3. If tax audit was applicable in the PY (individual/HUF), then you need to deduct TDS @ 10% when the aggregate payment/credit to a person exceeds 30k in a year
4. It doesn't make any difference whether it is paid from personal/organization account. If such expenses are accounted in the books, it is sufficient for applicability of provisions of TDS

What will happen in the following case - 

Step 1 - Person A takes the amount in his own account

Step 2 - Person A then transfers the amount to the freelancers.

How will the TDS be applicable in this case?

Do you mean you will not account them in the books at all? Will it be considered as personal expenses? If yes, no TDS is applicable

Sorry, I didn't get you. Can you please explain?

What I said is very simple. If such expenses are going to be accounted in the books of the firm, then TDS has to be deducted on crossing the limit whether you pay from personal account or not. If such payments are made from personal account and the same are not accounted in the books, then TDS is not applicable because such expeses are of personal nature. Hope this is clear.