Commission or Brokerage: payments to agents for non professional services can trigger withholding under section 194H absent exclusion. Section 194H covers payments characterized as commission or brokerage: payments, direct or indirect, to persons acting on behalf of others for non professional services or in connection with buying/selling goods, and payments relating to transactions in assets other than securities. Commission is compensation to agents or brokers, often calculated as a percentage of the transaction or profit, and may in specific factual matrices fall outside section 194H withholding obligations.