Section 393(1); Table [For Payment to Resident] - Commission or Brokerage
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....Threshold 1(i) Insurance commission or otherwise Any person Rates in force Rs.20,000 1(ii) Commission or brokerage (other than insurance commission) Specified person(Payer) 2% Rs.20,000 Meaning of "Rates in force" in Sl. No. 1(i) Rates in force means the specific income tax or tax deduction at source (TDS) rates fixed by the annual ....
TaxTMI