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<\/i> Income tax <\/a> Firms & LLPs: Prepare for New Partner Payment TDS (Section 194T) <\/h1> <\/div>
This blog post explains the new Section 194T of the Income Tax Act, which takes effect on April 1, 2025. It requires TDS on payments such as salary, remuneration, commission, bonus, and interest made by partnership firms and LLPs to their partners. The post outlines the 10% TDS rate (20% without a PAN), the â‚¹20,000 annual threshold, and the timing for deduction. It also clarifies which payments are exempt, including capital withdrawal, profit share, and expense reimbursement. Additionally, the post offers a checklist for firms and partners to ensure compliance and avoid penalties. <\/p>
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<\/div> Krishna Gopal Varshney <\/a>
An editor at Myitronline<\/p> <\/div>

Jul 22, 2025<\/li>
5 min read<\/li>
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This blog post explains the new Section 194T of the Income Tax Act, which takes effect on April 1, 2025. It requires TDS on payments such as salary, remuneration, commission, bonus, and interest made by partnership firms and LLPs to their partners. The post outlines the 10% TDS rate (20% without a PAN), the â‚¹20,000 annual threshold, and the timing for deduction. It also clarifies which payments are exempt, including capital withdrawal, profit share, and expense reimbursement. Additionally, the post offers a checklist for firms and partners to ensure compliance and avoid penalties.

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Krishna Gopal Varshney <\/a><\/h4> An editor at Myitronlinenews<\/small> <\/div> View Articles<\/a> <\/div>
Krishna Gopal Varshney, Founder & CEO of Myitronline Global Services Private Limited at Delhi. A dedicated and tireless Expert Service Provider for the clients seeking tax filing assistance and all other essential requirements associated with Business\/Professional establishment. Connect to us and let us give the Best Support to make you a Success. Visit our website for latest Business News and IT Updates. <\/p> <\/div> <\/div>

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