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Section 194H - TDS on Commission (other than Insurance Commission) or Brokerage

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 15 - SEC - 194H: TDS ON COMMISSION (OTHER THAN INSURANCE COMMISSION) OR BROKERAGE Deductor - Any person [other than individual or HUF (not liable to tax audit in preceding Financial Year)] who is responsible for paying, any income by way of commission (not being insurance commission u/s 194D) or brokerage shall deduct income tax thereon. Deductee - Any resident Time of Deduction - At the time of .....

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