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<h1>Tax deduction at source on commission or brokerage requires non-individuals to deduct tax when paying commission to residents.</h1> Section 194H requires tax deduction at source by any person other than an individual or HUF when paying or crediting commission or brokerage to a resident, at the prescribed rate and at the time of credit or payment, subject to a monetary threshold below which no deduction is required; individuals and HUFs whose prior year turnover exceeds specified limits are liable to deduct, and certain telecom public call office franchisee payments are exempted. Definitions clarify commission or brokerage, professional services, securities, and deemed credit to suspense accounts.
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