Rate of TDS and Amount on which TDS is to be deducted dependes upon the nature of payment and there is different section for different tyoes of payment.

please be specific.

Rate of TDS and Amount on which TDS is to be deducted dependes upon the nature of payment and there is different section for different tyoes of payment.

so please be specific.

say professional fees under 194J section...

As per section 194J rate for Deduction of TDS is 10% and if the amount paid in a financial year is not exceeding Rs. 30000/- than there is no requirement to deduct tax, 

And one more point is to be noted, that if, the person whose tax is been deducted is not able to provide its Pan no than higher rate will be applicable

say if every year the payment under sec 194J for the particular party does not go beyond 30000/- then ????

Then there is no need to deduct tax.