Section 194T TDS on Cash Payments to Partners and Directors

Section 194T requires specified persons to deduct TDS on cash payments beyond thresholds to partners, directors, or related parties as notified — separate from salary and professional TDS sections.

Compliance steps

• Identify payments covered under 194T
• Deduct TDS when cash component exceeds limits
• Deposit challan and file quarterly returns
• Recipients claim credit in ITR

See small business TDS guide, partnership tax, and TDS return filing.

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