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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Section 194D mandates deduction of tax at source (TDS) on insurance commission payments to residents. Currently, the TDS rate is 5% for non-corporate entities. It is proposed to reduce this TDS rate from 5% to 2% for non-corporate recipients, effective April 1, 2025. This amendment aims to rationalize and simplify taxation of capital gains.

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