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Amendment of section 194H. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case where the amount of income, of the aggregate of the amounts of income relating to commission or brokerage, credited or paid or likely to be credited or paid during the financial year, to the account of, or to, the payee exceed five thousand rupees. - It is proposed to reduce the said rate of tax deduction from ten per cent. to five per cent. It is further proposed to increase the said threshold limit from five thousand rupees to fifteen thousand rupees.

Bill - Amendment of section 194H. - TDS - deduction of income-tax at the rate of ten per cent. shall be made in a case w .....

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id or likely to be credited or paid during the financial year, to the account of, or to, the payee exceed five thousand .....

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