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        Clause 57 - Amendment of section 194H.

        Finance (No. 2) Bill, 2024
        Chapter III
        DIRECT TAXES - Income-tax

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        Tax deduction on commission lowered for non-individual payers, altering withholding obligation for payers and payees. Amendment reduces the withholding rate under section 194H for resident commission and brokerage payments by non-individual payers, preserving existing timing and modes of deduction (at credit or payment, whichever is earlier) and taking effect from 1st October, 2024.
                          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.

                                Tax deduction on commission lowered for non-individual payers, altering withholding obligation for payers and payees.

                                Amendment reduces the withholding rate under section 194H for resident commission and brokerage payments by non-individual payers, preserving existing timing and modes of deduction (at credit or payment, whichever is earlier) and taking effect from 1st October, 2024.


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