TDS on certain payments: withholding duty for individuals and HUFs with specified timing, threshold exemption, and filing obligations. Individuals and Hindu undivided families who pay specified sums to residents, where no other withholding provision applies, must deduct tax at source at the time of credit or payment; the section covers payments for work, commission or brokerage, and professional fees as defined by related explanations, includes a threshold exemption for annual aggregates below the prescribed limit, relieves such payers from TAN requirement, and prescribes electronic filing of the challan-cum-statement and issuance of a deduction certificate within specified timeframes.