https://www.taxtmi.com/circulars?id=4639 Deduction under Section 194D applies to income by way of insurance commission, defined to include remuneration for soliciting or procuring insurance business; tax must be deducted when commission is credited or paid, remitted to Government within prescribed timeframes, shown on specified challans with surcharges separately, rounded as prescribed, and reported by issuers through prescribed certificates and periodic returns, while recipients may seek certificates authorising lower or no deduction. en-us Sat, 15 Apr 1978 00:00:00 +0530 Fri, 01 Aug 2008 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4639 Deduction under Section 194D applies to income by way of insurance commission, defined to include remuneration for soliciting or procuring insurance business; tax must be deducted when commission is credited or paid, remitted to Government within prescribed timeframes, shown on specified challans with surcharges separately, rounded as prescribed, and reported by issuers through prescribed certificates and periodic returns, while recipients may seek certificates authorising lower or no deduction. Circulars Income Tax Sat, 15 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4639