Whether there is any cut off amount for tds u/s 194j (1) (b)

As per Section 194J(1)(ba)-  Any remuneration or commission paid to director of the company(Effective from 1 July 2012) , tds shld b deducted @ 10%.

So there is no cut off amount, & it has to be deducted on any remuneration or commission paid to director.

Remuneration to a Director other than in the nature of Salary shall be liable to deduct tax at source @ 10% u/s 194J (w.e.f. 1.7.2012).

Cut off limit of Rs 30000/- is not applicable. so, TDS has to be deducted @ 10 %