# Sections 194G & 194H – Other Commissions
## A. Section 194G – Commission on Sale of Lottery Tickets
| Parameter | Details |
|---|---|
| Payer | Any person paying income by way of commission, remuneration or prize on lottery tickets |
| Payee | Any person stocking, distributing, purchasing or selling lottery tickets |
| Threshold | Amount > ₹20,000 in a F.Y. |
| Rate | 2% |
| Time | Earlier of credit or payment |
## B. Section 194H – Commission or Brokerage
| Parameter | Details |
|---|---|
| Payer | Any person, EXCEPT individual/HUF whose total sales/gross receipts/turnover ≤ ₹1 crore (business) or ₹50 lakhs (profession) in immediately preceding F.Y. |
| Payee | Any Resident |
| Threshold | Amount > ₹20,000 in a F.Y. |
| Rate | 2% |
| Time | Earlier of credit or payment |
### What 'Commission or Brokerage' Includes
- Any payment received or receivable, directly or indirectly, by a person acting on behalf of another for services rendered (other than professional services) OR for any services in the course of buying or selling of goods, or in relation to any transaction relating to any asset, valuable article or thing.
### Important Exclusions
- Insurance commission (covered separately u/s 194D).
- Brokerage/commission paid by BSNL or MTNL to PCO franchisees (specifically excluded).
## Snapshot
```
| 194G | 194H
Nature | Lottery ticket commission| Commission/Brokerage
Threshold | > ₹20,000 | > ₹20,000
Rate | 2% | 2%
Time | Earlier of credit/pmt | Earlier of credit/pmt
```