25 May 2015
Section 194C attracted but TDS required to be deducted when threshold limit is crossed.
Threshold limit u/s 194C:
Single Bill/Payment Rs 30000/-
Annual Total Rs 75000/- p.a.
So if you are making payment of exactly Rs 30000/- and the total annual transaction is not expected to crossed Rs 75000/- then there is no requirement to deduct TDS.