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        Clause 77 - Amendment of section 194H.

        Finance Bill, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        TDS on commission and brokerage now requires individuals and HUFs above specified turnover thresholds to deduct tax upon payment. Clause 77 amends the second proviso to section 194H to make an individual or Hindu undivided family liable to deduct tax at source on commission or brokerage where their total sales, gross receipts or turnover in the preceding financial year exceed one crore rupees in case of business or fifty lakh rupees in case of profession, with effect from 1st April, 2020.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              TDS on commission and brokerage now requires individuals and HUFs above specified turnover thresholds to deduct tax upon payment.

                              Clause 77 amends the second proviso to section 194H to make an individual or Hindu undivided family liable to deduct tax at source on commission or brokerage where their total sales, gross receipts or turnover in the preceding financial year exceed one crore rupees in case of business or fifty lakh rupees in case of profession, with effect from 1st April, 2020.


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