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    <title>Deduction of income-tax at source-Section 194D of the Income-tax Act, 1961-Deduction from insurance commission etc.-Financial year 1977-78</title>
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    <description>Deduction of income-tax at source under Section 194D applies to payments &quot;by way of insurance commission,&quot; and withholding rates for the financial year are to remain the same as specified in Part II of the First Schedule to the Finance Act, 1976 until further directions; consult the Income-tax Officer in cases of doubt.</description>
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      <description>Deduction of income-tax at source under Section 194D applies to payments &quot;by way of insurance commission,&quot; and withholding rates for the financial year are to remain the same as specified in Part II of the First Schedule to the Finance Act, 1976 until further directions; consult the Income-tax Officer in cases of doubt.</description>
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