Deduction of tax at source from insurance commission: prescribes payer duties, withholding rates and reporting obligations. Deduction of income-tax at source from insurance commission under section 194D requires withholding at prescribed rates for residents, domestic and non-domestic companies and non-residents; deduction occurs on credit or payment, must be rounded as per section 288B, remitted to the Government within prescribed periods, and accompanied by use of specified challans, separate surcharge disclosure where applicable, issuance of Form 19D to payees, and filing of Forms 26D, 26E and 26F while recipients may seek certificate in Form 13D for reduced or nil deduction.