{"id":1586,"date":"2025-02-21T12:59:28","date_gmt":"2025-02-21T07:29:28","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1586"},"modified":"2025-06-26T15:55:49","modified_gmt":"2025-06-26T10:25:49","slug":"tds-on-commission","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/","title":{"rendered":"TDS on Commission: Applicable Rates and Limits For FY 2025-26"},"content":{"rendered":"\n<p>TDS on commission refers to the tax deducted by the payer before making commission payments to an agent, broker, or intermediary.<\/p>\n\n\n\n<p>The recipient can claim credit for the deducted TDS while filing the ITR.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Commission-1024x538.png\" alt=\"\" class=\"wp-image-1587\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Commission-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Commission-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Commission-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/02\/TDS-on-Commission.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Applicable_Rates_and_Limits\" >Applicable Rates and Limits<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Section_194D_Insurance_Commission\" >Section 194D: Insurance Commission<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Section_194G_Commission_on_Sale_of_Lottery_Tickets\" >Section 194G: Commission on Sale of Lottery Tickets<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Section_194H_Commission_or_Brokerage\" >Section 194H: Commission or Brokerage<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Key_Points\" >Key Points<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Applicability\" >Applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Definition\" >Definition<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#Non-applicability\" >Non-applicability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/tds-on-commission\/#PAN_Requirement\" >PAN Requirement<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicable_Rates_and_Limits\"><\/span>Applicable Rates and Limits<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>For the Financial Year (FY) 2025-26, the <strong><a href=\"https:\/\/www.caclubindia.com\/guide\/tds-rates\/\">Tax Deducted at Source (TDS) rates<\/a><\/strong> and threshold limits for commissions under Sections 194D, 194G, and 194H of the Income Tax Act have been updated as follows:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194D_Insurance_Commission\"><\/span>Section 194D: Insurance Commission<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Threshold Limit:<\/strong> Increased from \u20b915,000 to \u20b920,000. TDS is applicable if the total insurance commission paid or credited exceeds \u20b920,000 in a financial year.<\/p>\n\n\n\n<p><strong>TDS Rate:<\/strong> Reduced from 5% to 2%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194G_Commission_on_Sale_of_Lottery_Tickets\"><\/span>Section 194G: Commission on Sale of Lottery Tickets<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Threshold Limit: <\/strong>Increased from \u20b915,000 to \u20b920,000. TDS is applicable if the commission on lottery ticket sales exceeds \u20b920,000 in a financial year.<\/p>\n\n\n\n<p><strong>TDS Rate:<\/strong> Reduced from 5% to 2%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Section_194H_Commission_or_Brokerage\"><\/span>Section 194H: Commission or Brokerage<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Threshold Limit: <\/strong>Increased from \u20b915,000 to \u20b920,000. TDS is applicable if the total commission or brokerage paid exceeds \u20b920,000 in a financial year.<\/p>\n\n\n\n<p><strong>TDS Rate:<\/strong> Reduced from 5% to 2%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Key_Points\"><\/span>Key Points<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Applicability\"><\/span>Applicability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Section 194H applies to any person, other than an individual or a Hindu Undivided Family (HUF), who is responsible for paying, to a resident, any income by way of commission or brokerage. However, individuals or HUFs are also liable to deduct TDS if they were liable to audit under Section 44AB in the preceding financial year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Definition\"><\/span>Definition<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The term &#8216;commission or brokerage&#8217; includes any payment received or receivable, directly or indirectly, by a person acting on behalf of another person for services rendered (not being professional services) or for any services in the course of buying or selling goods or in relation to any transaction relating to any asset, valuable article, or thing, other than securities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Non-applicability\"><\/span>Non-applicability<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>No TDS is required if the amount of commission or brokerage does not exceed the specified threshold limit during the financial year.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"PAN_Requirement\"><\/span>PAN Requirement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If the deductee (the recipient of the commission or brokerage) does not furnish their Permanent Account Number (PAN), TDS is to be deducted at the higher rate of 20%.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TDS on commission refers to the tax deducted by the payer before making commission payments to an agent, broker, or [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1587,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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