Limits of TDS on commission should be raised to 50000.Current limit of Rs.2500 is very low.Also small saving agent & daily collection agent(pigmy)are to be exempted from TDS. 2) Limits for Deduction U/s.80 c should be Rs.200000. 3) pl.make Income tax return forms SARAL & easy to filing.Small businessman does not need 21pages return form &all shedules in it. 4) TDS rules are very hectic &harrasing common man.please raise all TDS limits &make it simple.