Intermediate Student (-) 14 January 2015
Nikhil Mehta (NA) 15 January 2015
According to Section 194J, TDS on professional services - rate 10% (If no PAN- 20%), If amount is exceeding 30,000/- PA.
Here, Amount is not exceed Rs.30000/-. So No need to deduct TDS.
Keshav Maheshwari (Student CA Final ) 15 January 2015