tds difference

The Provisions of Section-194 D towards Tax Deducted At Source (TDS) From Insurance Commission [ Section 194D] are given below---

Section 194H focuses on income tax levied on any income by means of brokerage or commission, by any individual who is accountable for paying any amount pertaining to the said nature to a resident, if such income exceeds Rs. 15000. Therefore, any person who is responsible for paying any amount in nature of commission or brokerage to a resident shall deduct tax on behalf of the other and remit the same to the government on his behalf.

Commission, etc., on the sale of lottery tickets.U/s. 194G.

(1) Any person who is responsible for paying,  to any person, who is or has been stocking, distributing, purchasing or selling lottery tickets, any income by way of commission, remuneration or prize (by whatever name called) on such tickets in an amount exceeding 54[fifteen] thousand rupees shall, at the time of credit of such income to the account of the payee or at the time of payment of such income in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rate of 55[five] per cent.