Section 194R: 10% TDS on gifts, trips and free products given to business associates once the total crosses ₹20,000 in a year — rate, threshold, Form 26Q and the new Section 393 rule.
Section 194T (from 1 April 2025) makes every partnership firm and LLP deduct 10% TDS on salary, remuneration, commission, bonus and interest paid to a partner, once the year’s total crosses ₹20,000. Profit share stays outside it.
Section 194K cuts 10% TDS on mutual fund dividends above ₹10,000 a year. Rate, new limit, IDCW rules, refund claim and Form 15G/15H explained in plain words.