https://www.taxtmi.com/circulars?id=5050 Deduction at source is required on income paid as insurance commission to resident payees under Tax Deduction at Source, with specified rates for non-corporate residents and domestic companies and an additional surcharge; deduction is to be made at payment or credit, subject to a de minimis exemption, and payers must follow certificates from the Assessing Officer for lower or nil deduction. en-us Thu, 20 Aug 1992 00:00:00 +0530 Sat, 22 Jun 2024 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5050 Deduction at source is required on income paid as insurance commission to resident payees under Tax Deduction at Source, with specified rates for non-corporate residents and domestic companies and an additional surcharge; deduction is to be made at payment or credit, subject to a de minimis exemption, and payers must follow certificates from the Assessing Officer for lower or nil deduction. Circulars Income Tax Thu, 20 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5050