Tax deduction at source on insurance commission: threshold exemption, resident/non-resident rates and mandatory TAN compliance. Tax must be deducted at source on insurance commission at the rates in force for 1987-88, applying resident or domestic company rates and higher non-resident/foreign company rates under non-resident provisions; a statutory low-value annual threshold exempts certain payees from deduction. The Finance Act, 1987, requires deductors to obtain and quote a tax-deduction account number and complies with substituted return-filing obligations; payers should apply to the Income-tax Officer for allotment and follow amended withholding, certification and return procedures.