Professional services

amount of bill exceeds 30000/= in single bill then please deduct under section 194C

I think tds will be deducted u/s 194j, if amount exceeding rs. 30000/-,because it's come under professional and technical services .so tds is deductible @ 10%

I like honararium concept, can be 

But even that will be liable to tax. Hence my view also tds u/s 194J