banner_ad

SALARY PAYMENT TO SPOUSE

Others 1079 views 6 replies

Can salary be paid to a  spouse of members  in partnership firm?

Spouse will file ITR respectively based on income received
Partnership Firm will also deduct TDS on salary respectively

Replies (6)

Yes
Salary can be paid to a spouse of a member.
However, section 40A(2) of the Income Tax act should be kept in mind where "excessive" or "unreasonable" payment is disallowed as an expenditure.
 

Yes Salary can be paid to Spouse of a Partner in a Partnership Firm. As rightly said by Mr. Shubham Sir, you have to keep in mind the Provision of Section 40A(2) of the Income Tax Act 1961.
Can anyone explain the same with an example?
Yes

You can paid salary to Partner Spouse if actually works in Partnership Firms

No restrictions
@ Anirban Dey- Suppose partnership firm pays a high amount of salary, say 20,00,000 per year to the spouse. Now suppose rhe Assessing Officer is of opinion that someone with educational qualification and prior work experience of spouse is expected to be paid around 8,00,000. So he/she may disallow excess 12,00,000 under section 40A(2).
Very good reply by Mr. Shubhan


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
16 May 2026
Account & Audit Asst

RAHUL KHANDEBHARAD & ASSOCIATES

Nashik

B.Com

View Details
Company
05 May 2026
Accountant

Sanjay K Pathak & Associates

Noida

Graduate (Any)

View Details
Company
23 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
ARTICLESHIP 14 May 2026
CA ARTICLE

PRAVEEN GARG & CO

Faridabad

CA Foundation

View Details
Company
ARTICLESHIP 30 April 2026
Article Assistant

M/s G.K. Choksi & Co.

New Delhi

CA Inter

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details
Company
02 May 2026
Experience Audit Manager

AGGARWAL SAMIR & CO

New Delhi

CA Inter

View Details