Ambala ki ek trading firm mein do partner hain. Har saal CA ke sath baith kar partner ka remuneration tay hota hai, jisse firm ke profit mein se partner ko salary aur interest diya jaata hai. Ab tak is par TDS ka koi tension nahi tha. Lekin 1 April 2025 se Section 194T aa gaya hai, jiske tahat firm ko partner ko diye gaye remuneration aur interest par TDS katna padta hai. Kai firms ko ye pata hi nahi hai. Is guide mein hum 194T ke rules, example aur compliance saaf karte hain.
Quick Summary
- 1 April 2025 (FY 2025-26) se lagu: partnership firm aur LLP partner ko salary, remuneration, commission, bonus aur interest dene par 10% TDS katti hai
- Limit: ek financial year mein ek partner ko ₹20,000 se zyada ka payment ho to TDS
- Capital ka withdrawal (drawings) aur profit ka share TDS ke daayre mein nahi aate
- TDS tab katna hai jab firm ke books mein partner ke account mein credit ho ya payment ho, jo pehle ho
- PAN na hone par 20% ka rate (206AA); TDS Form 26Q mein report hota hai
194T Kya Hai
Section 194T ek naya TDS provision hai jo Finance Act 2024 se laya gaya aur 1 April 2025 se lagu hua. Iska maqsad ye hai ki partner ko diye jaane wale remuneration aur interest par bhi TDS ho, taaki tax chori kam ho. Pehle partner ko diya gaya salary, bonus ya interest firm ki income se kat jaata tha, lekin us par TDS nahi lagta tha.
Kaun Katega, Kis Par, Kitna
| Cheez | Detail |
|---|---|
| Kaun TDS katega | Partnership firm aur LLP (jo partner ko payment karti hai) |
| Kis payment par | Salary, remuneration, commission, bonus aur interest on capital/loan jo partner ko diya jaye |
| Rate | 10% (PAN na ho to 20%) |
| Limit | Ek financial year mein ek partner ko ₹20,000 se zyada ka total payment |
| Kab katna hai | Partner ke account mein credit ya payment, jo pehle ho (capital account mein credit bhi count hota hai) |
| Exempt | Capital ka withdrawal aur profit ka share |
Source ke mutabik, kuch professionals kehte hain ki ye provision sirf tax audit wali firms par nahi, balki sabhi firms aur LLPs par lagta hai. Is par kuch reader clarifications bhi hain, isliye apne case mein CBDT ke latest clarification aur apne CA ki salah dekhein.
Example: Firm Ka Hisaab
| Detail | Amount |
|---|---|
| Partner ka remuneration (firm ke books mein credit) | ₹3,80,000 |
| Section 40(b) ke tahat allowed (deduction) | ₹3,00,000 |
| TDS ka base | ₹3,80,000 (poora credited amount) |
| TDS @10% | ₹38,000 |
| Partner ko net payment | ₹3,42,000 |
Ye example ek tax-practitioner article par based hai: Section 40(b) ke tahat firm ko jitna deduction milta hai wo alag hai, aur TDS credit hue poore amount par katta hai. Yaani ₹80,000 jo deduction ke bahar hai, uspar bhi TDS lagta hai. Firm ko loss ho tab bhi TDS katna padta hai.
Year-End Credit Wale Firms Ke Liye
Bahut si firms partner ka remuneration saal ke ant mein (31 March ko) ek saath credit karti hain. Aise cases mein TDS tab katna hota hai jab credit hota hai. Matlab March ka TDS 30 April tak jama karna hoga aur Q4 ka return 31 May tak file karna hoga. Agar remuneration mahine-wise credit hota hai, to har credit par TDS katna padega jab limit paar ho.
Compliance: Kya Kya Karna Hai
- Firm ka TAN hona zaroori hai; nahi hai to turant apply karein.
- Partner ka PAN lein aur verify karein.
- Partner ke total remuneration aur interest ka financial year ka running total rakhein.
- Jab ₹20,000 se upar jaye, 10% TDS katein.
- Challan se TDS jama karein (March ke liye 30 April tak).
- Form 26Q (quarterly) mein report karein aur partner ko Form 16A dein.
TDS Na Katne Ke Nuksan
- Late deduction par 1% aur late deposit par 1.5% per month interest.
- 26Q late bharne par Section 234E ka fee ₹200 per day.
- Expense ke disallowance ka risk, jis se firm ki taxable income badh sakti hai.
- Partner ko TDS ka credit nahi milta, jisse unka ITR mein dikkat hoti hai.
Dhyan dein
Naye Income-tax Act 2025 mein TDS ke saare provisions ek hi section (section 393) ki tables mein ikatthe kiye gaye hain. FY 2025-26 ke payments par purana Act lagu hai, lekin FY 2026-27 ke liye naye Act ki table se rate aur limit check karein.
Partners Ke Liye Kya Matlab
Partner ko ab remuneration ka ek hissa TDS ke roop mein pehle hi kat kar milta hai. Ye TDS unke Form 26AS mein dikhega aur ITR mein tax ke against adjust ho jaayega. Isliye partner apna PAN aur bank detail firm ko sahi dein, aur ITR mein ye income 'business income' mein dikhayein, na ki salary mein.
Common Mistakes
- 194T ko ignore karna kyunki pehle partner ke remuneration par TDS nahi tha.
- Section 40(b) ke deduction se zyada ke hisse par TDS na katna.
- Year-end credit par TDS na katna aur baad mein late interest bharna.
- Drawings (capital withdrawal) ko remuneration samajh kar TDS katna.
- Firm ka TAN na lena.
- Partner ko Form 16A na dena.
Related Guides
- Partnership Firm Registration aur Deed
- LLP Registration: Process aur Cost
- TDS Return Filing: Due Dates aur Late Fee
- Business Expenses: Allowed aur Disallowed
Frequently Asked Questions
Section 194T kab se lagu hai?
1 April 2025 se, yaani FY 2025-26 aur uske baad ke payments par.
Kya LLP par bhi 194T lagta hai?
Haan, tax practitioners ke mutabik partnership firm ke saath LLP bhi covered hai. Apne case mein CBDT ke clarification aur CA se confirm karein.
194T mein TDS ki limit kya hai?
Ek financial year mein ek partner ko ₹20,000 se zyada ka total payment hone par 10% TDS.
Kya profit ke share par TDS katna padta hai?
Nahi. Partner ke profit ke share aur capital ke withdrawal par 194T ka TDS nahi lagta.
Agar firm loss mein hai to bhi TDS katna padta hai?
Haan. Source ke example ke mutabik firm ko loss ho tab bhi remuneration ya interest credit hone par TDS katna padta hai.
TDS kab katna hai aur kab deposit karna hai?
Credit ya payment, jo pehle ho, usi waqt TDS katna hai. Deposit agle mahine ki 7 tareekh tak, aur March ke liye 30 April tak.
Partnership firm ya LLP mein 194T ka TDS, challan aur 26Q return time par karna zaroori hai. Hum TAN se return tak sab kuch sambhal sakte hain. Hamari TDS Return Filing service dekhein ya hamse seedha baat karein.
Disclaimer
Ye article sirf general jaankari ke liye hai aur October 2026 tak ke law par based hai. 194T ke exact scope, naye Income-tax Act 2025 mein uski numbering aur clarifications mein badlav ho sakte hain. TDS katne ya return file karne se pehle apne CA se confirm karein.