Tds on professional service

No ,194j is applicable on seperate bill as in your case bill amount is 20000 rupees less than 30000 rupees.

The said company is not liable to deduct TDS on threshold upto Rs. 1,00,000 or Rs. 30000 per Invoice.
If at all the company will deduct, then the company needs to deduct on Full Amount (including the previous invoices).

For more details contact -
CA Sachin M Jain

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Liable to deduct on whole amount i.e.60000

As per 194 J - TDS on professional income , amount exceeds Rs .30000 , then only tax deduction applied !

TDS applicability when single bill exceeds 30,000 a lump-sum exceeds 1 lakh

Please refer clause (B) provisio to section 194j it is during the financial year and not in a single transaction.

As per Section 194J, each item or independent payment has a threshold maximum limit of INR 30,000. TDS under this section also applies for the fees or remuneration paid to the company's director even if the payment is not part of the main salary. In such cases, the INR 30,000 limit does not apply here.