Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 8] [Section 194A(3)] [Section 194A] [Entire Act] Union of India - Subsection Section 194A(3)(iv) in The Income Tax Act, 1961 (iv)to such income credited or paid by a firm to a partner of the firm;