TDS on Commission/Brokerage is required to be deducted under Section 194H by the person making the payment
by way of commission or brokerage. TDS on Commission/Broker is required to be deducted @ 10% at the time of:-
1. Making such payment or
2. Credit of such income to the account of the payee in the books of the person deducting such TDS
if such payment is more then 5000 pa.
And you must have TAN of deducter and PAN of dudectee. if pan of Deductee is not provided TDS 20% deduction required.
commission = Commission or Brokerage includes any payment received or receivable, directly or indirectly, by a person acting on
behalf of another person for services rendered (except professional services) or for any services in the course of buying
or selling or in relation to any transaction relating to any asset; valuable article or thing (except securities