Insurance commission threshold increase raises exemption limit for TDS, altering when tax must be deducted. The Bill raises the exemption threshold under the proviso to the rule requiring deduction of tax at source on remuneration or rewards for soliciting or procuring insurance business, so that payers must deduct tax at prevailing rates except where the aggregate amount payable or credited to a payee in a financial year does not exceed the new, higher threshold; the amendment takes effect from 1 April 2025.