As per the provisions of TDS deduction (other than salaries) there are specified exemption limit on the amount on which no TDS shall be deducted

e.g. under section 194 J –

No TDS should be deducted if the amount paid or likely to be paid during the financial year does not exceed Rs. 30,000.

 Now my question is –

Once the amount paid is over and above the exemption/threshold limit, will the deduction of the TDS is on the amount exceeding the exempt limit or on the total amount paid  i.e in above case if amount paid during the financial year reached Rs 32,000 than will the TDS be calculated for entire Rs 32,000 or on Rs 2000 (amount exceeding the exception limit of Rs 30000)

 Please Guide