Withholding tax changes: threshold raised and withholding rate reduced, altering commission payment TDS compliance obligations. Amendment adjusts the withholding mechanism for commission and brokerage payments under section 194G: with effect from the 1st day of June, 2016, the statutory minimum amount triggering withholding is increased and the statutory deduction rate for payments to dealers is reduced, changing the conditions requiring tax deduction at source and the compliance obligations of payors.