Is tds under 194H applicable if commission paid for personal property sale

This query is : Resolved

Nikhil Sharma (Querist)
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21 March 2026 Dear sir,
MR. A Is running proprietorship firm, audit is also being done u/s 44AB, Mr A have paid Rs. 150000 commission for selling his personal property.
Is tds u/s 194h attact? Provided commission paid on account of selling his personal property.

Thanks

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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21 March 2026 Yes, TDS under Section 194H is likely applicable to the commission paid by Mr. A, even though it relates to a personal property. Unlike Section 194C (contractors) or Section 194J (professional fees), which explicitly exempt payments made by individuals for personal purposes, Section 194H does not contain a similar specific exemption for personal transactions. Once an individual is "covered" by the audit requirement (u/s 44AB), they generally must deduct TDS on all commission payments exceeding the threshold.

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