Tds deduction process

 IN PROFESSIONAL FEES PAYMENT THERE IS A 30000 RS LIMIT FOR TDS DEDUCTION,IF  FIRST BILL WAS RAISED BY THE PROFESSIONAL OF RS 20000 I PAID HIM 20000 RS WITHOUT TDS DEDUCTION SINCE THE LIMIT WAS BELOW RS 30000, HE RAISED ANOTHER BILL IN THE SAME YEAR FOR RS 40000,NOW AT WHAT AMOUNT I HAVE TO DEDUCT THE TDS ,AT 40000 RS OR 60000 RS ,KINDLY REPLY AS SOON AS POSSIBLE.