Section mapping · Payments to partners of firms
Section 194T (ITA 1961) → 393 (ITA 2025)
Section 194T of the Income-tax Act, 1961 corresponds to section 393 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: directConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 194T Payments to partners of firms | 393 Tax to be deducted at source |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.