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        Income Tax

        Section 194D - Insurance commission

        Income-tax Act, 1961
        Part B
        Deduction at source

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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.
                  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.

                      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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