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        F. Acts / Amendment Acts

        Section 55 - Insertion of new sections 194G and 194H

        Finance (No. 2) Act, 1991
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        TDS on commission and lottery payments requires withholding on specified payables to payees under amended income tax provisions. Sections 194G and 194H require tax deduction at source on payments: 194G applies to commission, remuneration or prizes paid to persons dealing in lottery tickets, treating credits to any account (including suspense accounts) as payment for deduction; 194H applies to persons other than individuals or HUFs who pay commission or brokerage to residents, with prescribed exclusions for notified classes and an exemption for small aggregate payments in a financial year, and defines 'commission or brokerage' and 'professional services' for the section's purposes.
                          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 lottery payments requires withholding on specified payables to payees under amended income tax provisions.

                                Sections 194G and 194H require tax deduction at source on payments: 194G applies to commission, remuneration or prizes paid to persons dealing in lottery tickets, treating credits to any account (including suspense accounts) as payment for deduction; 194H applies to persons other than individuals or HUFs who pay commission or brokerage to residents, with prescribed exclusions for notified classes and an exemption for small aggregate payments in a financial year, and defines "commission or brokerage" and "professional services" for the section's purposes.


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