CBDT Circular on rate of tax for deduction of tax at source from insurance commission

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Instructions for deduction of tax at source from insurance commission, etc. – Rate of tax during the financial year 1993-94

Circular : No. 656, dated 26-8-1993.

1. Reference is invited to the Board’s Circular No. 633, dated the 20th August, 1992 wherein the rates at which the deduction of income-tax at source was to be made during the financial year 1992-93, from payment of income by way of Insurance Commission, under section 194D of the Income-tax Act, 1961, were communicated.

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