If you pay a commission or brokerage to an agent amounting to Rs. 15000/-, you need to deduct and pay TDS as well as file TDS returns as per Section 194H.
TDS rate is 5% in case of any payments in nature of commission or brokerage
Below are the steps to make the TDS payment.
1. Click on the link https://onlineservices.tin.egov-nsdl.com/etaxnew/tdsnontds.jsp
2. Select Challan No. /ITNS 281.
3. Select 0021 Income Tax Other than Companies in case of Individuals or Select 0020 in case of
4. Select 200 TDS Payable by Taxpayer.
5. Select Type of Payment as 94H
6. Select Mode of Payment.
7. Enter TAN.
8. Select Assessment Year.
9. Enter City, State, Pin Code.
10. Enter Captcha Code.
11. Click Proceed.
12. On Next Page confirm name (in masked form), Financial Year and proceed to the bank page.
13. On bank page, please enter the amount and complete the payment.
Post a Question in the Comments in case of any Query or Clarifications or Free Consultation.