DELTA GST CKM

DELTA GST CKM GST Income Tax Vat KML Accounts and Registrations.

19/10/2025

September GSTR 3B extended to 25th October 2025.Noti. No. 17/2025

25/03/2025

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17/03/2025
17/03/2025

Section 194T: New TDS Rule for Partnership Firms from 01.04.2025

Effective April 1, 2025, partnership firms and LLPs must deduct 10% TDS on payments made to partners, including salary, remuneration, commission, bonus, and interest.

Question many are asking is will this TDS deduction be annual or monthly ?

PARTNER REMUNERATION: If partnership deed states salary of partners on monthly basis, then credit of the same in books of accounts is to be done monthly, and hence, TDS deduction should also be monthly for such partner remuneration.

INTEREST ON CAPITAL: Usually it is calculated at year-end, and hence TDS on same needs to be deducted at year end - in month of March.

GST Practitioners and Accountants
17/03/2025

GST Practitioners and Accountants

GST Income Tax Vat KML Accounts and Registrations.

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