https://www.taxtmi.com/circulars?id=4790 Deduction of income-tax at source from insurance commission under section 194D requires withholding at prescribed rates for residents, domestic and non-domestic companies and non-residents; deduction occurs on credit or payment, must be rounded as per section 288B, remitted to the Government within prescribed periods, and accompanied by use of specified challans, separate surcharge disclosure where applicable, issuance of Form 19D to payees, and filing of Forms 26D, 26E and 26F while recipients may seek certificate in Form 13D for reduced or nil deduction. en-us Wed, 08 Aug 1984 00:00:00 +0530 Sat, 02 Aug 2008 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4790 Deduction of income-tax at source from insurance commission under section 194D requires withholding at prescribed rates for residents, domestic and non-domestic companies and non-residents; deduction occurs on credit or payment, must be rounded as per section 288B, remitted to the Government within prescribed periods, and accompanied by use of specified challans, separate surcharge disclosure where applicable, issuance of Form 19D to payees, and filing of Forms 26D, 26E and 26F while recipients may seek certificate in Form 13D for reduced or nil deduction. Circulars Income Tax Wed, 08 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4790