TDS is applicable based on the following:
- Type of Payment,
- Type of Payee/ Deductee,
- Amount of Payment.
For example: In a year if a company makes professional fees payment more than Rs. 30,000 to a resident individual then and only then they need to deduct TDS @ 10%. If the payment is less than Rs. 30,000 then TDS is not applicable to such payment.
Read More: Who should file e-TDS Return?