https://www.taxtmi.com/acts?id=37319 Section 194M requires individuals and Hindu undivided families (excluding persons already covered under certain other deduction provisions) to deduct tax at source when paying residents for work (including supply of labour), commission or brokerage, or professional services, at the time of credit or payment, whichever is earlier; a statutory exemption excludes deduction where aggregate payments to a resident in a financial year do not exceed the specified limit, and section 203A does not apply to deductors under this section. en-us Sat, 03 Aug 2019 10:22:05 +0530 Mon, 14 Jul 2025 14:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37319 Section 194M requires individuals and Hindu undivided families (excluding persons already covered under certain other deduction provisions) to deduct tax at source when paying residents for work (including supply of labour), commission or brokerage, or professional services, at the time of credit or payment, whichever is earlier; a statutory exemption excludes deduction where aggregate payments to a resident in a financial year do not exceed the specified limit, and section 203A does not apply to deductors under this section. Act-Rules Income Tax Sat, 03 Aug 2019 10:22:05 +0530 https://www.taxtmi.com/acts?id=37319