ITDS on rent paid to partner u/s.194T

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Mahabir Prasad Agarwal (Querist)
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07 May 2026 If a partnership firm pays rent to his partner exceeding Rs.50000/- p.m., whether TDS is applicable U/s. 194T ?

Aashok Kumar Sharma

Aashok Kumar Sharma

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07 May 2026 TDS is applicable on rent paid to a partner, but it is typically governed by Section 194-I or 194-IB rather than Section 194T. For a rent of ₹50,000 per month (₹6,00,000 per annum), the firm must deduct TDS at the applicable rates (10% for Section 194-I or 5% for Section 194-IB).

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