Tds u/s 194j

no, TDs is not required to be deducted.. if it exceeds 30000 then only you have to deduct tax

TDS u/s 194J(professional/technical service) not applicable if bill raised/advance paid less than/equal to 30000.

Yes I agree with above

TDS U/sSec94J is to be done if it exceeds Rs.30000 not on 30000Rs.

U/S 194J threshold limit is 30000,

if it is not exceeding 30000 no need to deduct tds

Agree with all above..

TDS IS TO BE DEDUCTED IF AMOUNT IS EXCEEDING RS 30000

Condition is, if single bill is exceeding Rs.30000/- or Rs.75000/- transactions should be during the financial year then we have to deduct the TDS.

Dear Sashikumar !

I invite your attention the extract of section 194 J which is as follows:

194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of—

(a)  fees for professional services, or

(b)  fees for technical services

Provided that no deduction shall be made under this section—

(A)  from any sums as aforesaid credited or paid before the 1st day of July, 1995; or

(B)  where the amount of such sum or, as the case may be, the aggregate of the amounts of such sums credited or paid or likely to be credited or paid during the financial year by the aforesaid person to the account of, or to, the payee, does not exceed-

(i)  [thirty thousand rupees], in the case of fees for professional services referred to in clause (a), or

(ii)  [thirty thousand rupees], in the case of fees for technical services referred to in [clause (b), or]

Suppose after payment of Rs. 30,000/- other payment of Rs. 10,000/ was done in same financial year, than whether TDS has to be deducted on 10,000/- @ 10% or on whole 40,000/-

TDS has to deducted on full 40,000/-. 

ok...but at time of filling TDS return how it will be shown...amount paid 10,000/- and TDS deducted 4,000/-

 From April 1, 2026, Section 194J of the Income Tax Act, 1961 has been replaced by Section 393(1) of the Income Tax Act, 2025 -- the TDS rate on professional and technical services remains 10% (or 2% for technical services), but the section you quote on the challan has changed. For any payment made or credited on or after April 1, 2026, log into the IT portal, choose Income Tax Act 2025, select Tax Year 2026-27, then navigate to the relevant section under 393. Payments credited on or before March 31, 2026 still use the old 194J. If you are unsure about the new challan process or which section table to use under 393, a CA or tax professional can help with the first filing to avoid short-deduction notices later.

 From April 1, 2026, Section 194J of the Income Tax Act, 1961 has been replaced by Section 393(1) of the Income Tax Act, 2025 -- the TDS rate on professional and technical services remains 10% (or 2% for technical services), but the section you quote on the challan has changed. For any payment made or credited on or after April 1, 2026, log into the IT portal, choose Income Tax Act 2025, select Tax Year 2026-27, then navigate to the relevant section under 393. Payments credited on or before March 31, 2026 still use the old 194J. If you are unsure about the new challan process or which section table to use under 393, a CA or tax professional can help with the first filing to avoid short-deduction notices later.