TDS exemption for APMC commission agents permits large cash withdrawals when certified for farmer payments and PAN is verified. Exemption from TDS on cash withdrawals is extended to commission agents or traders registered with an APMC who have intimated their account number and PAN to the banking company, co operative society, or post office and certified that withdrawals beyond the statutory threshold are for payments to farmers for agricultural produce; the banking entity must verify the PAN and ensure APMC registration and supporting evidence are placed on record.