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Tds deduction on interest on unsecured loan

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(Querist)
10 March 2019 Is tds deduction applicable on interest paid to partners by partnership firm regarding unsecured loan. If not then there are any case laws for that??
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
10 March 2019 No need to deduct tax per section 194A(3)(iv).

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