Commission Payment without TDS

What is the maximum amount in an FY which I can pay as sales commission to an agent without deducting any TDS via banking channel?
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Quick Summary
This discussion clarifies the threshold for paying sales commissions without deducting Tax Deducted at Source (TDS) under Section 194H. Generally, the limit is Rs. 15,000 per financial year. However, individuals and Hindu Undivided Families (HUFs) not liable for tax audit (with turnover under Rs. 1 crore) can pay commissions exceeding this amount without deducting TDS.

Rs.15,000  under section 194H . Of course, the liability to deduct tax is on person other than Indl and HUF and tax audit liable Indl and HUF.

Individual with turnover under 1cr not liable for audit can pay in excess of 15000 without deducting any TDS.
Less than 15000 rupees

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