Section 393(3); Table [For Payments to Any person] - Salary, Remuneration, Commission, Bonus or Interest to Partner

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....ct, 2016 Sl. No. Nature Payer Rate Threshold 7 Salary, remuneration, commission, bonus or interest paid or credited to partner Firm 10% Rs.20,000 Scope of the provision Applies to salary, remuneration, commission, bonus or interest paid or credited by a firm to its partner, including amounts credited to the capital account. Perso....

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....mmission, bonus or interest paid or credited to a partner of a firm Salary, remuneration, commission, bonus or interest paid or credited to a partner of a firm Person responsible for deduction Firm Firm Recipient Partner of the firm Partner of the firm Rate of TDS 10% 10% Time of deduction Earlier of credit (including capital ....