Tax deduction at source on insurance commission: withholding, surcharge and procedural compliance required for payers. Deduction at source is required on income paid as insurance commission to resident payees under Tax Deduction at Source, with specified rates for non-corporate residents and domestic companies and an additional surcharge; deduction is to be made at payment or credit, subject to a de minimis exemption, and payers must follow certificates from the Assessing Officer for lower or nil deduction.