Section 194H applies when you pay commission or brokerage to a resident agent, broker, or intermediary above the threshold in a financial year.
Typical payments
- Sales agent and distributor commissions
- Insurance and real estate brokerage
- Referral fees to business introducers
- Marketplace facilitator payouts where TDS applies
Manage compliance through TDS return filing and our guides on 194C contractors and 194J professional fees.
