TDS

He Should deduct TDS on the amt. of Rs 50000 total.

In this case, there is no obligation to deduct to TDS, because individual bill amounts doesnot exceed Rs.20000 and all the bill amounts cumulatively paid during the year is jus equal to Rs.50000 and DIDNOT exceed Rs.50000.

In this case, there is no obligation to deduct to TDS, because individual bill amounts doesnot exceed Rs.20000 and all the bill amounts cumulatively paid during the year is jus equal to Rs.50000 and DIDNOT exceed Rs.50000.

The TDS is deducted on the total of 15000+17000+18000 = 50000. If the whole amount paid to same firm( assessee).

As per Sec194J : When the amount of such sums credited or paid  during the F Y by the aforesaid person to the account of Professional services exceed 20,000/-. Tax is to be deducted.

TDS HAS TO BE DEDUCTED ON RS. 50,000/-

TDS willbe applicable under Section 194J and rate willbe 10.3%