Informative

New TDS Rules for Payments to Partners: Section 194T w.e.f 1st April 2025

Update / Judgement Date

26 Jul 2024

Source

CA Club India

Author

Team — WCP Legal Desk

Reading Time

1 min read

Corporate ComplianceIncome Tax

Starting April 1, 2025, Section 194T mandates TDS on payments exceeding ₹20,000 annually by a partnership firm to its partners for salary, remuneration, interest, bonus, or commission. The TDS rate is set at 10%, covering payments credited to any partner’s account, including the capital account. This aims to streamline tax compliance and ensure appropriate tax deductions on partner compensations.

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New TDS Rules for Payments to Partners: Section 194T w.e.f 1st April 2025

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