Скачать или смотреть Section 194T TDS | Partnership firm payment to partner new tds rule FY 25-26 AY 26-27 tax year25-26

📌 Applicable Entities:
✅ Partnership Firms
✅ Limited Liability Partnerships (LLPs)
📌 Applicable Transactions:

🏦 Interest paid to partners (Capital ya Loan account ka)
💰 Remuneration ya Salary jo partners ko di jati hai
💵 Commission ya Bonus partners ko
🎁 Any other income from firm to partner
🚫 Exceptions:

Agar partner HUF ya Individual hai aur unka income slab limit ke andar hai, to TDS nahi katega.
Agar total payment ₹20,000 se kam hai, tab bhi TDS nahi katega.
💡 Ab sabse bada sawaal – kitna TDS katega?

📌 TDS Rate:
👉 10% TDS cut karega agar partner ko diya gaya total payment ₹20,000 se zyada ho ek financial year me.

📌 TDS Deduction Kab Hoga?
🔹 Jab bhi partner ke account me credit hoga ya actual payment hoga, jo bhi pehle ho.
🔹 Example:

Agar April 2025 me ₹50,000 ka interest credit kiya partner ke capital account me, to firm ko ₹5,000 TDS deduct karna hoga aur ₹45,000 hi partner ko milega.