Query on crossing of treshold limit of tds

Hello,

My client had paid Rs. 27,000 as professional fee in the month of Apr'11 and did not expect to make any further payments therefore no TDS was deducted.

However later in the year another paymnent of 10,000 was made. How should the matter of TDS now be addresed?

Should TDS be deducted on 37,000/- (27k+10k) on the last payment?

Will interest liability accrue?

What will be the effect on TDS returns?

What other provisions must be considered?

Thank You

Regards

Naushad Ali Rangoonwala