Commission paid to a property agent is liable to TDS U/s 194C as the agent though is rendering professional services but this profession is not prescribed by the Board. Thus the service rendered by the agent will be a contractual service to his client.

The minimum amount threshold for the same is 20000 for a single bill or 50000 for the entire year. TDS has to be deducted @ 2% if the any of the conditions is exceeded.