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    <title>Section 393(3); Table [For Payments to Any person] - Salary, Remuneration, Commission, Bonus or Interest to Partner</title>
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    <description>A firm must deduct tax at source on salary, remuneration, commission, bonus or interest paid or credited to a partner, including credits to the partner&#039;s capital account. Deduction applies at 10% where the aggregate payment or credit exceeds Rs.20,000 and must be made at the earlier of payment or credit. The withholding obligation is confined to specified payments by firms to their partners.</description>
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