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<h1>TDS on Commission: revised rate and threshold adjust withholding duties and set targeted IFSC exemptions.</h1> 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.