Tax deduction at source on insurance commission applies to all resident recipients, with prescribed withholding rates and filing procedures. Deduction of tax at source is required on payments of income by way of insurance commission to resident recipients of any category under section 194D; specified withholding rates for 1973-74 distinguish persons other than companies and companies (domestic and non-domestic). Payments to non-residents or non-declared foreign companies are to be withheld under the general non-resident provisions at the comparative rates. Prescribed forms and procedures for applications for lower deduction certificates, certificates of deduction and returns have been amended w.e.f. July 15, 1973.