Section 393(1)(d) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 393(1)] [Section 393] [Entire Act]

(d)subject to the provisions of sub-sections (4), (5), (6), (8) and (9). Table FOR PAYMENTS TO RESIDENT

Sl. No.	Nature of Income or sum Payer Rate	Payer	Rate
			Threshold Limit
A	B	C	D
1. Commission or brokerage
	(i) Any income by way of remuneration or reward, whether by way of commission or otherwise, for soliciting or procuring insurance business (including business relating to the continuance, renewal or revival of insurance policies).	Any person.	Rate: Rates in force.——Threshold limit: ₹ 20, 000.
	(ii) Any income by way of commission [not being insurance commission referred to in serial number 1(i)] or brokerage.	Specified person.	Rate: 2%——Threshold limit: ₹ 20, 000.
2. Rent
	(i) Any income by way of rent.	Person other than specified person.	Rate: 2%——Threshold limit: ₹ 50, 000 for a month or part of a month.
	(ii) Any income by way of rent.	Specified person.	Rate: (a) 2%, for the use of any machinery or plant or equipment; and(b) 10%, for the use of any land, or building (including factory building), or land appurtenant to a building (including factory building), or furniture, or fittings.——Threshold limit [for (a) and (b)]: ₹ 50, 000 for a month or part of a month.

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