TDS  applicable in case of non audit case

Yes, liable to deduct TDS ...

Assesee gross commission receipt in f.y. 23-24 were 3.5 cr and not liable to audit under 44ab 

Have reported to paid 2.25cr commission to others ( approx 10 parties 20 to 40 lakh each) 

 Tds not deducted 

Whether limit of gross receipt in proceeding financial year of 1 cr applicable 

Or only threshold limit for tds applicable 

Or both

Both conditions apply ........................                         

Assesee  is arguing that  he is not liable as not auditable under 44ab 

Further section 194D  specify the threshold limit of 15000  

No proviso given in 194D regarding turnover limit 

What is the exact status in such condition 

It means for commission is below Rs. 15,000/- TDS will not apply.

But if aggregate of payment exceeds 15K, TDS on total payment will apply...

Refer::  https://charteredhelp.com/tds-applicability-on-proprietorship-firm/

https://carajput.com/blog/new-turnover-threshold-for-the-purposes-of-tds-applicability/

Difference Between Agent Commission and Brokerage Commission

• Section 194D applies to insurance commission, not brokerage, which is covered under Section 194H.

https://www.tataaia.com/blogs/tax-savings/section-194d-income-tax-act.html

The assessee is an insurance agent and out of his commission for insurance policy paid an amount of insurer as subvention to client (in nature of rebate to cliet procure high amount of insurance  for example 2 or 3  cliet is paid 40 lkh )

These amount paid to client the assessee claimed as expenses commission paid to others.

Q1 whether these receipt in the hand of insurer is treated his income or taxable in his Hand ,, no tds was deducted by the payer

Q2 whether this transaction is just an application of money and not considered as business expenditure and fully taxable in the hand of insurance agent only

Or any other view  

Depends upon nature od both assessee and terms of agreement between them.

This receipt in hand of insurer is not his income 

No written agreement , 

Is allowable expense in the books of agent 

Expenses subject to TDS are generally not allowed if TDS is not deducted. (Expense disallowed under Sec 40(a)(i)/(ia))