If Commission or brokerage or the aggregate of the amounts of Commission or brokerage credited or paid or likely to be credited or paid during the financial year to the account of, or to, the payee exceed below limits than TDS has to be dedcuted u/s 194H: –
prior to 1-6-2016 (Rs.) Rs 5000
on or after 1-6-2016 (Rs.) Rs 15000
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