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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part B Deduction at source This
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Section 194D - Insurance commission - Income-tax Act, 1961

Extract

..... ontinuance, renewal or revival of policies of insurance) shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, de .....

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Section 194D - Insurance commission - Income-tax Act, 1961

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..... thousand rupees ] ] - Notes :- 1. Inserted by the Finance Act, 1973, w.e.f. 1-4-1973. 2. Inserted by the Finance Act, 1987, w.e.f. 1-6-1987. 3. In the second proviso, for the words "five thousand rupees", the words "twenty thousand ru .....

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Section 194D - Insurance commission - Income-tax Act, 1961

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