TDS rate for interior decorators

Hi , I am of the opinion TDS will required to be deducted at the rate of 10% under the provision of section 194J of income tax act as specifically under the explaination to section 9 interior decoration is covered under professional services .

Exemption Limit : However no TDS is to be deducted if amount to be paid or credited is Rs 30000 or less than that during the entire financial year .

TDS u/s 194J

Limit is Rs. 30,000/-

Agree with Shashank Goyal

i agree with mihir.

Agreee with above...

interior decorator covered u\s 194 j

Rate of TDS...............................  10 %

Exemption Limit........................30000 ,     payment up to 30000 no tds is deducted....

i have received the interior design consultation services worth of 3,00,000 Rs. and i have contract to get a services from him and he is a sole proprietor.

My question is what is the tds % need to be applied and under what section. TDS percentage 1 or 2 or 10.?