TDS on Partner Remuneration and Interest under Income Tax Act, 2025: Section 393(3) vs Section 194T

CA. Keshav Kumar , Last updated: 06 July 2026 Share Follow on Google News

Payments made by a partnership firm or LLP to its partners - salary, remuneration, commission, bonus and interest remained outside the TDS net for decades. That position ended on 1 April 2025 with Section 194T of the Income-tax Act, 1961, inserted by the Finance (No. 2) Act, 2024. With the Income-ta

Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Broadcasts
Daily E-Newsletter
Unlimited Articles Access

BEST VALUE

2 YEAR PLAN

3,499

(Inclusive of GST)

1 YEAR PLAN

1,999

(Inclusive of GST)

Buy CCI PRO Now

Already a PRO member? Login here for an ad-free experience.

Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!

4749 Views Comment Share Income Tax Report

About the Author

CA. Keshav Kumar

Chartered Accountant

About the Author I am a Chartered Accountant based in New Delhi. Before I qualified, I spent close to twelve years working on the operational side of accounts and compliance closing books, reconciling returns, and handling the everyday filings that keep a business on the right side of the law. I do not describe those ... Read more

View Articles