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Section 194D - Payment of insurance commission (Rationalisation and Simplification of taxation of Capital Gains)

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....s<br>Dated:- 24-7-2024<br>Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024 1. As per provisions of section 194D, any person responsible for paying to a resident any income by way of remunerati....

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....me-tax thereon at the rates in force which is at present 5% (in case of person other than company). 2. It is proposed that TDS under section 194D of the Act (in case of person other than company) be ....