Yes, TDS should be deducted for 2nd quarter as well because the 15,000/- limit is on yearly basis and not on quarterly basis.
First Proviso to Sec. 194H
Provided that no deduction shall be made under this section in a case where the amount of such income or, as the case may be, the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the financial year to the account of, or to, the payee, does not exceed fifteen thousand rupees.
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