ussauly partners withrawn every month for house hold exps and drwaings during the other purpose and credit the remunartion & interest on capital etc to capital accounts at end of year. In regrds of TDS under sec 194T, query is TDS is applicable on House Hold Exps and drwaings at the time of debiting the capital account or at time of credit the remunaration or interest at the end of the year. Pl clarify.