Section 194c

As per Section 194C deductor is liable to deduct tds if Single amount credited or paid is exceed Rs. 30000/- or total sum credited or paid during the F.Y is exceeds 75000/-

In some Cases TDS u/s 194C is not applicable

1. Where the payer being an individula/HUF/AOP/BOI having total sale, gross receipt from business or profession carried by them is below the monetary limit of Rs. 1 crore or 25 lacs in case of profession during the FY immediately preceeding the year in which such amount paid or credited

2. Amount paid by individual/ HUF towards personal expenses of such individual or member of HUF.

So in the current situation if these exception are there then there is no need to deduct the TDS.

in any other case if Amount not exceed Rs. 30000 & 75000 then there is no need to deduct tds.