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of <h1>TDS on Insurance Commissions: Section 194D Requirements for 1992-93, Rates Unchanged, Compliance Obligations Highlighted.</h1> The circular outlines the tax deduction at source (TDS) requirements under Section 194D of the Income-tax Act, 1961, for insurance commissions during the financial year 1992-93. The TDS rates remain unchanged from the previous year: 10% for non-corporate residents and 21.5% for domestic companies, with additional surcharges of 12% and 15%, respectively. The circular specifies obligations for those deducting tax, including timely payment to the government, issuing TDS certificates, and filing annual returns. Failure to comply may result in penalties. Provisions exist for lower or no deduction based on a certificate from the Assessing Officer.
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