Tax deduction at source for insurance commission: prescribed withholding rates, surcharge, exemptions, and compliance obligations apply. Deduction of income-tax at source applies to insurance commission: residents other than companies are to have tax deducted at ten per cent and domestic companies at twenty-one point five per cent, non-resident non-corporates at the higher of the schedule-prescribed rate or thirty per cent and non-domestic companies at sixty-five per cent; an eight per cent surcharge on the computed tax is applicable where specified. Deductions are to be made at payment or credit, with exemptions limited to residents and procedural obligations for certificates, TAN, returns and penalties on non-compliance.