Section mapper · TDS and TCS
Section 194T of the Income-tax Act, 1961 is now
section 393 of the Income-tax Act, 2025
TDS on what a firm pays its own partners.
- Was
s.194T, Income-tax Act, 1961 (repealed)- Is now
s.393(3) Table: Sl. No. 7, Income-tax Act, 2025- In force from
What changed
Restructured into a table. Salary, remuneration, commission, bonus or interest paid by a firm to a partner is serial number 7 of the section 393(3) table — 10%, above a ₹20,000 threshold.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.194M → s.393 — TDS when an individual pays a contractor or a professional
- s.28 → s.26 — What counts as business or professional income