TDS threshold for commission and brokerage raised, reducing occasions requiring tax deduction at source under the provision. Clause 58 increases the proviso threshold to exempt certain commission or brokerage payments from TDS; payers (other than individuals and HUFs) must still deduct tax at the prescribed rate at the time of credit or payment when the aggregated amount to a payee in a financial year exceeds the new threshold. The amendment takes effect from the start of the stated fiscal year and does not alter the rate or timing of deduction.