How can TDS be calculated after the vendor balance reaches a threshhold limit. For Eg. say rent is paid Rs 12000 per month. TDS should be deducted only after the rent amount exceeds Rs 1,20,000/- for the year. So here, TDS would not be deducted for the first 10 months; but in the 11th month TDS should be deducted on Rs 1,32,000/- (120000+12000).