TDS obligation by individuals and HUFs requires deduction on payments for work, commission or professional services when threshold exceeded. Section 194M requires individuals and Hindu undivided families (excluding persons already covered under certain other deduction provisions) to deduct tax at source when paying residents for work (including supply of labour), commission or brokerage, or professional services, at the time of credit or payment, whichever is earlier; a statutory exemption excludes deduction where aggregate payments to a resident in a financial year do not exceed the specified limit, and section 203A does not apply to deductors under this section.