TDS deductee code for LLP depends on classification of recipient. LLP is treated as non-company deductee, so code 21 is applicable. Code 20 is for companies, while 21 is used for LLPs and other non-corporate entities.
31 January 2018
LLP TDS To be deducted based on the status of deductee not based on deductor for Pvt Ltd And LTD use code 020 for others 021. If deductee is LLP Than 021 code to be used.