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TDS return reporting updated to require inclusion of partner payment withholding under 194T in prescribed return forms. The notification amends Appendix II of the Income-tax Rules, 1962 to add 194T to the headings of specified TDS return forms and to insert a corresponding annexure table entry describing withholding on payment of salary, remuneration, commission, bonus or interest to a partner of a firm, with the amendments taking effect on publication in the Official Gazette.
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TDS return reporting updated to require inclusion of partner payment withholding under 194T in prescribed return forms.
The notification amends Appendix II of the Income-tax Rules, 1962 to add 194T to the headings of specified TDS return forms and to insert a corresponding annexure table entry describing withholding on payment of salary, remuneration, commission, bonus or interest to a partner of a firm, with the amendments taking effect on publication in the Official Gazette.
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