TDS on Commission: revised rate and threshold adjust withholding duties and set targeted IFSC exemptions. Section 194H requires withholding on commission and brokerage paid to residents, triggered at credit or payment, with commission defined to exclude professional services and securities brokerage. A revised statutory rate applies from the stated date, and a threshold exemption prevents deduction when aggregate payments in a financial year do not exceed the prescribed limit. Specific exclusions include employee commissions treated under salary rules and brokerage on securities; administrative circulars and a notification provide additional clarifications and certain IFSC exemptions subject to conditions.