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Discussion > Income Tax > TDS >

TDS - Section 194 D and 194 H

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Sr Mgr

[ Scorecard : 50]
Posted On 19 November 2009 at 11:33 Report Abuse

I would like to know the difference between Section 194-D and 194-H.

As a credit insurer, we need to make payment to Brokers for their services and Bankers under Bancassurance.

What is the Rate w.e.f. 1.10.09 under both the above sections?

Thanks and regards

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CA Namita Ganatra

[ Scorecard : 65]
Posted On 19 November 2009 at 14:39

Sec. 194D is for payment of insurance commission whereas Sec. 194H is for brokerage and commission (not being insurance commission).

The rate of tax deduction is 10% (no surcharge & education cess etc.) for F.Y. 2009-10 for both the Sections.



[ Scorecard : 151]
Posted On 10 January 2010 at 19:30

Dear srinivasan and Namita, I have noticed  often that people do mistake in deducting and depositing TDS for brokerage and commission u/s 194H.  in section 194D of insurance commisiion the exemption limit is Rs 5000-. while in case of 194H  the  TDS should be deducted immediately  the brokerage or commission crosses  rs. 2500- p.a.


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