Tds deducted under 194j for professional fee payment of exactly 30000

Vivek (Associate Professor) (21 Points)

11 July 2018  

In the last FY, I received an amount of exactly Rs. 30,000 as professional fees. However, I was paid only Rs. 27,000 after deducting 10% TDS. I have now learned that TDS under 194J needs to be deducted only if the professional fees exceeds Rs. 30,000 in a FY. Is there a way to claim the refund of the entire TDS? If not, do I have to declare 50% of 30000 as my income and pay tax accordingly?

Thank you.