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<h1>TDS Rules for Commission Payments: 5% Rate, Rs. 15,000 Threshold Limit Explained for Non-Professional Transactions</h1> A comprehensive guide on Tax Deduction at Source (TDS) under Section 194H for commission and brokerage payments. Covers deduction rates of 5% (till 30.09.2024) and 2% (from 01.10.2024), with threshold limits of Rs. 15,000 (till 31.03.2025) and Rs. 20,000 (from 01.04.2025). Applies to non-professional commission payments, excluding specific scenarios like employee commissions and certain financial service transactions in International Financial Services Centres.