TDS threshold limit

As the liability to deduct TDS is over an assessee, who is recognized by PAN, and TAN is just to facilitate him to manage TDS; as such it should be on aggregate amount.

Thank you for the reply but for the sake of avoiding any confusion
Let's say I am a deductor and I have 3 branches with different Tan I am making payment from branch 1 Rs. 50k Branch Rs.30k and branch Rs. 40 k. All payment a made to Mr. X

Now whether should I deduct TDS on payment made to X becoz aggregate payment of all branch is Rs. 120k
or
No TDS is to be made as aggregate payment of each branch is less than 100k

Deduct TDS on payment made to X becoz aggregate payment of all branch is Rs. 120k