SECTION 194T APPLICABILITY

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Suresh S. Tejwani (Querist)
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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??

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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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.

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