is it necessary to deduct tds on remuneration paid to partner

[Guest]

whether tds is deductible on remunaration paid to partners 

[rishi mohan]

Tds is not deductible on remuneration paid to partners as the remuneration is business income received.

AI Summary

TDS on partner remuneration not required when payments are characterised as business income rather than salary. TDS is not required to be deducted on remuneration paid to a partner when the payment constitutes business income of the partner rather than salary, so withholding obligations under TDS provisions do not apply to such partner remuneration.