Section 194D TDS on insurance commission - 2 percent rate, Rs 20,000 limit, now Section 393(1)

Section 194D TDS on Insurance Commission (2026): 2% Rate, Rs 20,000 Limit & Section 393 Explained

Section 194D deducts TDS on insurance commission at 2% for individuals and HUFs, 10% for companies, once yearly commission crosses Rs 20,000. Rates, threshold, Form 131 certificate and the Section 393(1) mapping explained.

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