TDS proprietor

This discussion addresses a proprietor with two distinct firms who uses the same freelancer for both. The core question is whether Tax Deducted at Source (TDS) needs to be applied to each Rs 30,000 payment separately or on the combined Rs 60,000. The consensus is that TDS liability is PAN-based, meaning the total payment of Rs 60,000 across both firms would trigger the TDS deduction requirement.