Tds on retainership fees

Retainership fees if exceeded rs 30000 would be taxed @ 10%

No. Retainership income cannot be construed as a contractual/ sub contractual income. Hence without applying for lower deduction certificate, tds cannot be deducted @ 1% for retainership fees

TDS to be deducted u/s 194J @ 10% if the threshold limit of Rs 30000/- p.a. is crossed.

I agree with CMA CS Sanjay Gupta. It is to be deducted u/s 194J