Income tax · individual payer TDS
Internal audit copy names section 194M for individuals and HUF paying commission or professional fees. No rate is stated on this page.
The internal audit services page says section 194M covers individuals and HUF paying commission or professional fees. Companies, LLPs, and trusts that deduct TDS on vendors use the other section rows on that list; this page is only the 194M line.
Commission or brokerage to agents is named under section 194H on internal audit copy. Professional and technical fees paid to firms and individuals are named under section 194J. Section mapping before payment is named for prize schemes and sales incentives on the section 194R page.
The rent and contractors hub lists 194I, 194C, and 194J for other common payments. The notified limit and rate for 194M are not stated on Future Tax pages here.
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 194M covers individuals and HUF paying commission or professional fees. This page does not state a rate or threshold.
Internal audit copy names section 194J for professional and technical fees paid to firms and individuals on the section 194J page. Section 194M is the separate row for individuals and HUF as payers on the internal audit list. This page does not decide which section applies to a payment.
Internal audit copy says LLPs and private companies must file TDS even when income tax audit is not due. That line is about company deductors on the internal audit page. Section 194M is named only for individuals and HUF paying commission or professional fees.
GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.
