1) Is TDS u/s 192 on partner's salary, or interest on capital/ loan given to the LLP by a partner or Tds u/s 194 J on remuneration deducted? i.e. is TDS is to be deducted on any partner's income in LLP?
2) Is employee-employee relationship exists between a partner and LLP?
3) Is same Rule applicable for above two or partner and designated partner in LLP ?
Section 194T requires the firm or LLP to deduct TDS at 10% on salary, remuneration, commission, bonus, or interest paid to partners if the aggregate paid to that partner exceeds Rs 20,000 in the financial year. The threshold is per partner per year, not per individual payment, so if you pay a partner Rs 5,000 monthly and cross Rs 20,000 by the fourth month, TDS applies from that month forward. The return is filed in Form 26Q quarterly. This [LLP annual compliance guide](https://taxgarden.in/blog/llp-annual-compliance-form-11-form-8-due-dates-2026) covers Form 11, Form 8, and the TDS obligations under Section 194T for partners in one place.
BHUPINDER SHAH AND COMPANY
New Delhi
CA Inter
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R P S K & Associates
Nashik
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CAclubindia
