TDS · TDS ON COMMON PAYMENTS
TDS on Partner Salary, Remuneration and Interest
Understand the 10% partner-payment rule, the ₹20,000 combined limit and capital-account credits.
By Vyapar Setu Online | TDS on common payments · 27 October 2026
TDS learning series · TDS on common payments · Article 14 of 25
A partner is not automatically treated like a salaried employee. When a firm pays remuneration or interest to its partner, a separate TDS rule can apply—even if the amount stays in the capital account.
Current-year guide: Reviewed 27 October 2026 for Tax Year 2026–27 under the Income-tax Act, 2025 and Income-tax Rules, 2026. Familiar old section and form names are identified for comparison. Earlier-period obligations retain their applicable rules; read the dates and exceptions in this guide.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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