Income tax · commission TDS
Internal audit copy names section 194H for commission and brokerage paid to agents and dealers. No rate is stated on this page.
The internal audit services page says section 194H applies to commission and brokerage paid to agents and dealers. Commission to sales staff may be salary or 194H depending on employment terms on that list.
Affiliate commissions to websites may attract 194H or 194J. Mutual fund distributor commission may attract 194H or 194K. Property brokerage to individuals may use 194H or 194I. Brokerage on stock transactions has specific rules separate from 194H on the internal audit page.
Lottery commission is named under section 194G, not this 194H page. Lottery winnings stay on the lottery tax (194B) chip page.
Deductor quarterly filing stays on the TDS return filing page and the Form 26Q page. Payees check Form 26AS.
The internal audit services page says section 194H applies to commission and brokerage paid to agents and dealers. This page does not state a rate or threshold.
Internal audit copy says commission to sales staff may be salary or 194H depending on employment terms. This page does not decide a specific payment.
Internal audit copy says brokerage on stock transactions has specific rules separate from 194H. This page does not describe those stock rules.
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