income from commission & brokerage

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Along with contract receipt and professional fees, a person gets income from commission & brokerage, how much expense is allowable from commission income , if he does not go for tax audit ? he cannot opt for presumptive taxation and does not want to go for audit
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Section 194H is for income tax deducted on any income by way of commission or brokerage, by any person responsible for paying to a resident. Individuals and Hindu Undivided Family who were covered under section 44AB are also required to deduct TDS


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