Deduction of tax at source on insurance commission requires withholding, deposit, certification and reporting with prescribed compliance obligations. Tax must be deducted at source on remuneration for soliciting or procuring insurance business under section 194D, subject to the prescribed threshold exception; resident and non-resident treatment differs with section 195 covering non-residents. A lower or nil deduction certificate may be obtained under section 197. Deductors must deposit tax within statutory timelines, issue Form 16A to payees, quote TAN, and file the annual Form 26D return, with statutory penalties, interest and criminal sanctions for non-compliance.