TDS

yes you can deduct tds u/s 194 on interest threshold limit is Rs.5000/-

Sec 194A-Interest other than from a Banking Co.

You can deduct TDS from Mr. Amal (10% of Rs 15000/- = Rs 1500).

You can not deduct TDS from Mr. Tamal as threshold limit of Rs 5000/- is not crossed.

TDS @ 10% needs to be deducted to Mr. Amal since the limit of Rs.5000/- is crossed and no TDS on Mr. Tamal needs to be deducted...

Mr. Sanjay and Karan both are right

TDS @ 10% needs to be deducted to Mr. Amal since the limit of Rs.5000/- is crossed and no TDS on Mr. Tamal needs to be deducted