Commission (not insurance commission) or brokerage
- Rate
- 2%
- Threshold
- ₹20,000
- Who deducts
- Specified person
- 1961 Act
- Section 194H
Section finders.393(1) [Table: Sl. No. 1(ii)]Act page 467
Section 194H in the Income-tax Act, 2025
The answer
Section 194H of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 1(ii)] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
As enacted
Source: the enacted text of the Income-tax Act, 2025 [30 of 2025], as amended by the Finance Act, 2026, page 467. This page sets out the Table entry as read from the Act; read the section and the Notes to its Table before relying on it for a return or an opinion.
Questions this answers
What is section 194H called in the Income-tax Act, 2025?
Section 194H of the Income-tax Act, 1961 is s.393(1) [Table: Sl. No. 1(ii)] of the Income-tax Act, 2025. The Income-tax Act, 2025 is in force from 1 April 2026 and applies from FY 2026-27.
What is the TDS rate and threshold under s.393(1) [Table: Sl. No. 1(ii)]?
Rate: 2%. Threshold: ₹20,000. It covers: Commission (not insurance commission) or brokerage.