TDS u/s 194J

This query is : Resolved

Naveen Kumar Jain (Querist)
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16 March 2020 Does the limit of 30000/- apply PAN number wise or depends on Nature of professional service.? A person provides to same client 2 different / distinct professional services --Each invoiced separately and value of each less than 30000/- but more than 30000/- in total. Is he required to deduct TDS?
In case TDS is required to be deducted, it can be now deducted while making payment for 2nd invoice on total amount of 2 invoices. No TDS was deducted on first invoice as the amount was less than 30000/- In that case how is it to be shown in TDS Return -- only 2nd invoice be shown with amount of TDS deducted on both the invoices, or first invoice is also to be mentioned in TDS return? Will 2 invoices have separate entries in TDS return?