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Section 194T Explained: What Partnership Firms and LLPs Must Know

30 April 2026Vanshika verma
Section 194T Explained: What Partnership Firms and LLPs Must Know

Section 194T Explained: What Partnership Firms and LLPs Must Know

From April 1, 2025, a new rule called Section 194T has been added to India’s Income Tax Act.

Under this rule, partnership firms and LLPs must deduct TDS when they make certain payments to their partners. Every firm must know about this section in detail to stay compliant: