此前，无论是资本利息、合伙人报酬、贷款利息还是佣金等，支付给合伙人的款项均不在预扣税（TDS）的征收范围内。然而，这一概念已于2025年4月1日起发生变更。2024年《财政（第2号）法案》在1961年《所得税法》中新增了第194T条，规定对支付给合伙人的报酬、利息、奖金等款项需扣缴预扣税。
本文将对1961年《所得税法》第194T条进行详细分析。
1. 法律条文摘录
“支付给合伙企业合伙人的款项。
194T. (1) 任何作为合伙企业的责任人，在向合伙人支付工资、报酬、佣金、奖金或利息等款项时，应在将该款项记入合伙人账户（包括资本账户）之时或实际支付之时（以较早者为准），按10%的税率扣缴所得税。
(2) 若在财政年度内，向合伙人记入、支付或预计将要记入、支付的此类款项总额不超过两万卢比，则无需根据第(1)款进行扣缴。”
2. 第194T条规定需扣缴预扣税的款项
根据第194T条，合伙企业（包括有限责任合伙企业）向合伙人支付以下款项时，需扣缴预扣税：
- 工资；
- 报酬；
- 佣金；
- 奖金；
- 贷款利息；
- 资本利息
3. 预扣税税率
As per Section 194T of the Income Tax Act, TDS is to be deducted at the rate of 10% on such payments. If payment is made to resident partners, TDS is to be deducted at a flat rate of 10% without any education cess and surcharge.
另请阅读： 工资收入的较低预扣税：员工可向雇主提交12BAA表格，以抵扣其他预扣税（TDS）和代收税（TCS）
4. 预扣税扣缴起征点
第194T条规定，预扣税的扣缴起征点为20,000印度卢比。值得注意的是，该限额应按总额计算，而非针对每种性质的付款分别计算。
因此，如果支付给合伙人的所有款项（包括报酬、利息、佣金等）总额超过20,000印度卢比，则所有款项均需扣缴预扣税。
示例：
TDS Deduction Summary
| Date of Payment |
Nature of Payment |
Amount |
TDS to be deducted |
| 10.04.2025 |
Payment of commission |
5,000 |
NIL |
| 15.05.2025 |
Interest on Loan |
12,000 |
NIL |
| 30.06.2025 |
Interest on Capital |
12,000 |
2,900 (5000 + 12000 + 12000) |
5. 预扣税的扣缴时间
与其他预扣税规定类似，预扣税应在以下日期中较早者进行扣缴：
- 将该款项记入合伙人账户（包括资本账户）之日
- 实际支付之日
6. Payments outside the ambit of Section 194T:
Any payment made to partners on account of drawing capital out of the firm shall not be eligible for TDS deduction. Therefore, if payment is made for drawing capital from the firm, then no TDS shall be deducted from such an amount.
7. TDS on payments made to Non-resident Partners
- As per Section 194T of the Income Tax Act, TDS shall be deducted on payments made by any person, being a firm, to the partner of the firm. This section does not specifically mention whether the partner should be a resident or non-resident.
- On the other hand, Section 195 specifically provides for TDS provisions on payments made to non-residents.
- Therefore, ideally, TDS on payments made to non-resident partners should be deducted under Section 195 instead of Section 194T of the Income Tax Act.
8. Disallowance of expense on Account of non-deduction of TDS
- As per Section 40(a)(ia), deduction shall not be allowed under head PGBP upto 30% of any sum payable to a resident, on which TDS is deductible under Chapter XVII-B and such TDS has not been deducted or has been deducted but not deposited on or before the due date specified in sub-section (1) of section 139.
- As per Section 40(b), a deduction to remuneration and interest on capital paid to a partner is admissible up to a specified limit.
- As per Section 40 read with 194T, if any payment is made to partners for which deduction is allowed under section 40(b) of Income Tax Act but TDS is not deducted on the same under section 194T then 30% of such expense shall be disallowed under section 40(a)(ia) of Income Tax, 1961.
- However, what if any amount is getting disallowed as the amount exceeds the limit specified under Section 40(b) of the Income Tax Act? Whether the Firm is still required to deduct TDS on such an amount under section 194T as the same is already not allowed as an expenditure.
结论
Section 194T is a drawback for the partners as it will affect their cash inflows substantially. Similarly, it will cast an additional compliance on the partnership firm as well. Further, Section 194T is getting implemented from 1st April 2025, however, many issues are yet to be clarified by the department.
The department is required to issue a detailed clarification and FAQs on TDS on payments made to partners to avoid confusion and bring uniformity.
