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of <h1>Finance Bill 2025: Section 194H Raises TDS Threshold for Commission Payments from Rs. 15,000 to Rs. 20,000</h1> Section 194H of the Finance Bill 2025 outlines the requirement for tax deduction at source on commission or brokerage payments made to residents by entities other than individuals or Hindu undivided families. The existing threshold for tax deduction is set at payments exceeding Rs. 15,000 per financial year, subject to a 2% tax rate. The proposed amendment raises this threshold to Rs. 20,000, effective from April 1, 2025.
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