TDS on partners remuneration is mandatory or not

no tds on remunaration under 40(b)

TDS is not applicable on Partner's remuneration.......

Partner's remuneration is taxable under the head PGBP.........

It is not taxable under the head salary........

There is no provision of tds on partner's remuneration on PGBP..... As well as P. Tax shouldn't be deductable.....

If during the year for the purpose of section 40(b) any remuneration disallowed then the disallowed amount will taxable in the hands of the firm...

partners and the firm are not separate assessees and it cannot be said that partners act on behalf of the firm because they themselves constitute a partnership firm....
provisions of TDS are not applicable in respect of commission / remuneration / bonus / salary/ interest etc. paid to the partners of a firm as it is merely an allocation of profit to be assessed in the case of firm or its partners....