Tds on professional service

If a co. Paid the following amount to a freelancer as a professional service for making some designs for company and deducted TDs in the following manner,
In June 16- payment made total- 22000/- ( 12000 on 2nd Jun & 10000 on 17th Jun ) no TDs deducted at this time. Again payment made to same person in july16 270000/- & no TDs deducted for But if co. Deduct total TDs from the next payment amount and deposit to govt .then is company will be liable for any fine or penalty as it is not deducted earlier or co. Can deduct at the time of next payment.
Fees for professional services, or Fees for technical services or, Royalty or, Any sum referred in section 28.
No TDS should be deducted under section 194J if the amount paid or likely to be paid during the financial year does not exceed RS 30,000.
Not carrying out any activity in relation to any business or Not sharing any know - how, Patent copyright, trademark, License franchise etc.
Rate of TDS – 10%. If the recipient of income doesn’t furnish his PAN to deductor then TDS is to be deducted @ 20%. No surcharge, education cess or SHEC shall be added to the mentioned rates.
Tax is to be deducted at the time of credit of such income to the account of the payee or at the time of payment whichever is earlier.