Tds cut mandatory

If the freelancer is appointed as a professional then TDS to be deducted at the rate of 10% when a single bill or aggregate of all the bills exceeds Rs. 30,000 during the financial year. 

Further, if the fees is paid for technical services then TDS to be deducted @ 2% when a single bill or aggregate of all the bills exceeds Rs. 30,000 during the financial year.