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        F. Acts / Amendment Acts

        Section 77 - Amendment of section 194H.

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

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        TDS on commission and brokerage: increased monetary thresholds for applicability, distinguishing business and professional receipts. Amendment revises section 194H by replacing the prior cross-reference to section 44AB monetary limits with explicit monetary thresholds distinguishing business receipts from professional receipts, thereby changing the applicability criterion for tax deduction at source on commission and brokerage.
                        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: increased monetary thresholds for applicability, distinguishing business and professional receipts.

                              Amendment revises section 194H by replacing the prior cross-reference to section 44AB monetary limits with explicit monetary thresholds distinguishing business receipts from professional receipts, thereby changing the applicability criterion for tax deduction at source on commission and brokerage.


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