Reinsurance brokerage section?

As per section 194-D TDS will be deducted. Because Any person who makes a payment to resident in the form of remuneration or rewards as part of insurance business will be required to deduct TDS under this section.

Adding to this, the key distinction usually comes down to whether the payment is considered insurance commission or a general brokerage/service fee. If the broker is acting as an insurance intermediary, 194D generally applies, whereas 194H may come into play only when the nature of payment is pure commission outside insurance business.

PS: Section-wise comparison is also discussed in geometry dash world ICAI study material (available on icai.org).