Commission Booking in family member/low-income PAN holder
Booking “sales commission” in names of family members or low-income PAN holders Applicability of Section 194H Section 194H of the Income Tax Act, 1961, governs Tax Deducted at Source on payments made by way of commission or brokerage (other than insurance commission). From 1 April 2025, TDS under this section is required to be deducted …