TDS Section 194H - commission and brokerage TDS rate 2 percent and Rs 20000 limit

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

Section 194H requires 2% TDS on commission and brokerage above Rs 20,000 a year. Learn the rate, threshold, who must deduct, the 194H vs 194J vs 194D difference, and the new Section 393 number.

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