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Section 194T TDS on Partnership Remuneration & Section 40(b) Limits: The Complete Compliance Guide for Firms & LLPs

Editor's Featured Analysis

Direct Taxation & Compliance•October 2026•6 Min Read

Section 194T TDS on Partnership Remuneration & Section 40(b) Limits: The Complete Compliance Guide for Firms & LLPs

The Finance Act introduced Section 194T into the Income Tax Act, 1961, mandating a 10% TDS deduction on partner salary, interest, remuneration, and bonuses exceeding ₹20,000. Discover strategic balance sheet preparations, deed amendment protocols, and Form 26Q quarterly filing checklists.

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