SECTION 194T APPLICABILITY
This query is : Resolved
18 April 2026
Any provisions available for obtaining relief from tax deduction at source under Section 194T of the Income Tax Act? Specifically, guidance on whether a partner can apply for lower or nil deduction of TDS on payments such as remuneration, interest, or commission, and the procedure for the same??
18 April 2026
No. Under the current provisions of the Income Tax Act, there is no specific provision for a partner to obtain a certificate for a lower or nil deduction of tax specifically for Section 194T.
Section 197, which normally allows taxpayers to apply for a lower or nil TDS certificate via Form 13, has not yet been amended to include Section 194T. Unlike certain other income types, partners cannot submit self-declarations in Form 15G or 15H to prevent TDS deduction under this section.
If a partner's total tax liability is expected to be lower than the 10% TDS, their primary recourse is to claim a refund of the excess tax when filing their year-end return.
Section 197, which normally allows taxpayers to apply for a lower or nil TDS certificate via Form 13, has not yet been amended to include Section 194T. Unlike certain other income types, partners cannot submit self-declarations in Form 15G or 15H to prevent TDS deduction under this section.
If a partner's total tax liability is expected to be lower than the 10% TDS, their primary recourse is to claim a refund of the excess tax when filing their year-end return.
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