Is tds under 194H applicable if commission paid for personal property sale
This query is : Resolved
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
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
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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