Incentive paid to Sale Consultant

No TDS to be deducted on discount allowed and incentive given to distributors/dealers.

tds applicable on commission and brokerage above fifteen thousand ₹ at old rate is five percent. New rate from 14-5-2021= Three point seven five percent  this is for individuals and hufs. Others tds rate is five percent 

The section is 194H 

Dear Sir,

Thanks for the reply.
Iam deducting TDS for his consultancy service u/s 194J - 7.5%.

I need a clarification for incentive payment only.