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Is Interest/ Remuneration/ Other payment paid to partner of a firm is liable for TDS?

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Is Interest/ Remuneration/ Other payment paid to partner of a firm is liable for TDS?

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–  Remuneration: As per Section 28(v) of the Income Tax Act, salary paid to a partner of partnership firm is only business income in the hands of the partner and therefore no TDS would be made on the same.
Salary or remuneration paid to partners is not taxable in hands of partners as Salary but it is considered as income from business. No employer employee relationship exists between partner and partnership firm.
Explanation 2 of section 15 says that “Any salary, bonus, commission or remuneration, by whatever name called, due to, or received by, a partner of a firm from the firm shall not be regarded as “salary”.
–  Interest on Capital:  Interest paid on partner’s account is not liable for TDS in view of the specific exemption under Section 194A(3)(iv) of the Income Tax Act.
–  Commission: if any commission is paid by the firm to the partner (not in the capacity of partner and it as part of remuneration) then it liable to deduct TDS as there is no specific exemption provided under section 194H.
–  Professional payment: If any amount towards professional charges is paid by the firm to the partner (not in the capacity of partner and it as part of remuneration) then it is liable to deduction TDS u/s 194J. Any other payment may also attract TDS if fall within preview of TDS provisions of The Income Tax Act, 1961.
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