Turnover for TDS under section 194J applicable when?

Hi All,

I have a query regarding deduction of TDS U/S-194 J.

There is a firm providing technical services which has started its operations with effect from December 2010. As per section 44AA, a firm is required to maintain its books of accounts if its turnover in the previous year exceeds Rs. 1,50,000/-. So what approach should the firm adopt for tds deductions in respect of payments made to consultants hired under the following two scenarios:

a) When the turonver of the firm exceeds Rs. 1,50,000/- in the financial year

b) When the turnover of the firm doesnot exceed Rs. 1,50,000/- in the financial year

Or revenue has no link as to deduction of TDS under any section.

Any information would be of great help.

Thanks in Advance.

Aman