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CBDT has amended the Income-tax Rules, 1962 through the Income-tax (Seventh Amendment) Rules, 2025, effective upon publication in the Official Gazette. The amendment incorporates section 194T into Form 26Q and Form 27Q for TDS returns. Form 26Q now includes section 194T for reporting TDS on payments of salary, remuneration, commission, bonus, or interest to firm partners, with deduction code '94T.' Similarly, Form 27Q has been updated to include section 194T for non-resident partners, positioned before the existing section 195 entry. These modifications streamline TDS reporting requirements for payments to partners of firms.