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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 .....

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credit or payment, whichever is earlier. Rate of TDS - 5% Note: No TDS where amount does not exceed 15,000 during a financial year. No TDS is required to be deducted by BSNL or MTNL on commission or brokerage paid to their PCO franchisees. Commission .....

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