Clarification on TDS Deduction Requirements under Sections 194C and 194J of the Income Tax Act - Income Tax

Dear Sir, This is to write to seek clarification regarding the TDS ( deduction requirements under sections 194C and 194J of the Income Tax Act . Specifically, I would appreciate your guidance on the following scenarios: Under Section 194C : In April 2023, we made a payment of Rs. 20,000/- to a contractor and did not deduct TDS since the transaction amount was below Rs. 30,000/-. However, in the following month, we made another payment of Rs. 50,000/- to the same contractor and deducted TDS at the rate of 2% (Rs. 1,000/-). The total payment made to the contractor during the year is Rs. 70,000/-, which does not exceed the threshold limit of Rs. 100,000/-. My query relates to whether it is mandatory to include the TDS deduction for our first payment of Rs. 20,000/- when calculating the TDS for the second payment of Rs. 50,000/-. In other words, should we deduct 2% of the cumulative amount (i.e., Rs. 70,000/-) for TDS purposes? Under Section 194J : If a similar situation arises where multiple payments are made to a professional or technical service provider, should we include the TDS deduction of the previous payments when calculating the TDS for subsequent payments? I request your expertise and guidance on these matters. Thanks regards - Sandeep