Section 194M - Payment of certain sums by certain individuals or HUF

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....during the financial year, other than those who are required to deduct income-tax as per the provision of, * (a) for carrying out any work (including supply of labour for carrying out any work) in pursuance of a contract (section 194C); * (b) by way of commission (not being insurance commission referred to in section 194D) or brokerage (section 194H); or * (c) by way of fees for professional....

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.... individual or HUF required to deducted TDS u/s 194C, 194H, 194J. * An Individual or a HUF whose total sale or gross receipt or turnover from the business or profession carried on by him exceeds ₹ 1 crore or ₹ 50 lakhs in case of business or in case of profession during the immediately preceding financial year and such amount is not exclusively credited or paid for personal purposes ....