28 December 2011
TDS u/s 194J is to be deducted if the where the amount or, the aggregate of the amounts 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, exceed Rs. 30,000/-
So, if there is a single bill exceeding Rs. 30,000 or multiple bills, the aggregate of which exceeds Rs. 30,000, then TDS is required to be deducted on ALL the bills.
CAclubindia
