Sourav (Student) 27 January 2021
Ashok J (CA Final) 31 January 2021
If it is your personal transaction - NO TDS
If it is your business transaction - first check what is the Amount of commission - If it is less than 15000 - No TDS. If it is more than 15000, check for FY 19-20 whether you were under tax audit. If yes, then deduct TDS @ 3.75%. If not, No TDS irrespective of amount paid in FY 20-21.
Now TDS rates have been reduced till 31 March.