https://www.taxtmi.com/forum/issue?id=119738 Section 194T creates a withholding obligation on partner salary, but partner remuneration is deductible to the firm only as permitted under partnership tax rules; when a firm has no business income and cannot claim the deduction, treating payments as salary can create duplicate taxation. If payments are bona fide profit shares rather than salary, they do not attract the withholding requirement under section 194T. en-us Tue, 18 Mar 2025 13:38:37 +0530 Sun, 23 Mar 2025 13:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119738 Section 194T creates a withholding obligation on partner salary, but partner remuneration is deductible to the firm only as permitted under partnership tax rules; when a firm has no business income and cannot claim the deduction, treating payments as salary can create duplicate taxation. If payments are bona fide profit shares rather than salary, they do not attract the withholding requirement under section 194T. Discussion-Forum Income Tax Tue, 18 Mar 2025 13:38:37 +0530 https://www.taxtmi.com/forum/issue?id=119738