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    <title>Amendment of section 194H</title>
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    <description>The amendment lowers the statutory TDS rate for commission and brokerage and adds that individuals and Hindu undivided families whose total sales, gross receipts or turnover in the immediately preceding financial year exceed the monetary limits specified for tax audit shall be liable to deduct income-tax on such commission or brokerage.</description>
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      <description>The amendment lowers the statutory TDS rate for commission and brokerage and adds that individuals and Hindu undivided families whose total sales, gross receipts or turnover in the immediately preceding financial year exceed the monetary limits specified for tax audit shall be liable to deduct income-tax on such commission or brokerage.</description>
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