{"id":15921,"date":"2025-02-07T11:32:49","date_gmt":"2025-02-07T11:32:49","guid":{"rendered":"https:\/\/www.msassociates.pro\/articles\/?p=15921"},"modified":"2025-02-07T12:54:45","modified_gmt":"2025-02-07T12:54:45","slug":"all-about-section-194h","status":"publish","type":"post","link":"https:\/\/www.msassociates.pro\/articles\/all-about-section-194h\/","title":{"rendered":"All About Section 194H"},"content":{"rendered":"<h2>Understanding Section 194H: TDS on Commission and Brokerage<\/h2>\n<p>Section 194H of the Income Tax Act deals with Tax Deducted at Source (TDS) on commission and brokerage payments. If you earn commission or brokerage, like in sales, real estate, or insurance, the person or business paying you must deduct a percentage of your income as tax before handing it over to you. This ensures taxes are collected efficiently.<\/p>\n<h3>Who Does It Apply To?<\/h3>\n<p>Section 194H applies to anyone earning commission or brokerage, including sales agents, real estate brokers, stockbrokers, and marketing affiliates. It also applies to both individuals and businesses making such payments.<\/p>\n<p>How Much Tax is Deducted?<br \/>\nTypically, the TDS rate is 5%, but it can increase to 20% if the recipient doesn\u2019t provide a valid PAN number. In some cases, there might be exemptions or lower rates for senior citizens.<\/p>\n<p>When is TDS Deducted?<br \/>\nTDS is deducted either when the commission or brokerage is paid or when it is credited to your account\u2014whichever happens first.<\/p>\n<p>How is TDS Paid to the Government?<br \/>\nThe person making the payment deposits the TDS with the government and provides you with a TDS certificate (Form 16A), which you use to claim credit while filing your income tax returns.<\/p>\n<p>How Does TDS Affect You?<br \/>\nTDS helps you pay taxes gradually throughout the year, reducing the burden when filing returns. For example, if you&#8217;re a real estate agent, the agency handling the sale will deduct TDS before giving you the commission, and you\u2019ll account for this when filing taxes.<\/p>\n<p>What if TDS is Not Deducted?<br \/>\nIf the payer fails to deduct TDS, you must ensure the tax is paid directly to the government and may face penalties.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Understanding Section 194H: TDS on Commission and Brokerage Section 194H of the Income Tax Act deals with Tax Deducted at Source (TDS) on commission and brokerage payments. If you earn commission or brokerage, like in sales, real estate, or insurance, the person or business paying you must deduct a percentage of your income as tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15921","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>All About Section 194H<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.msassociates.pro\/articles\/all-about-section-194h\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"All About Section 194H\" \/>\n<meta property=\"og:description\" content=\"Understanding Section 194H: TDS on Commission and Brokerage Section 194H of the Income Tax Act deals with Tax Deducted at Source (TDS) on commission and brokerage payments. 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