Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
Deduction at source on insurance commission: payers must deduct tax on commission payments unless below exempt threshold. Section 194D requires deduction at source on payments of remuneration or reward to a resident for soliciting or procuring insurance business, triggered at ... Summary
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Deduction at source on insurance commission: payers must deduct tax on commission payments unless below exempt threshold.
Section 194D requires deduction at source on payments of remuneration or reward to a resident for soliciting or procuring insurance business, triggered at the earlier of credit or payment by any mode, with deductions made at rates in force and subject to a proviso exempting payments below a specified annual aggregate threshold.
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