TDS · TDS ON COMMON PAYMENTS
TDS on Commission and Brokerage: Limits, Rates and Common Doubts
Check the 2% resident commission rule, the ₹20,000 threshold and the difference between commission and discount.
By Vyapar Setu Online | TDS on common payments · 27 October 2026
TDS learning series · TDS on common payments · Article 11 of 25
Calling a payment an incentive does not settle its TDS treatment. First understand what the recipient actually does and whether the relationship is an agency arrangement.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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