Partner remuneration — Section 40(b)

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26

In short

Salary & interest to partners — deductible in the firm.

Section: 40(b)
Limit / benefit: As per 40(b)
Who it helps: Firms / LLPs
Available in: Either regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it

Section 40(b)

← Back to the Tax-Saving Map

General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.

More tax savings6

HRA exemption — make a big part of your rent tax-free (Secti... If you're salaried and pay rent, the HRA exemption makes a l... Salary structuring — build a tax-efficient CTC How you split your CTC changes your take-home. Routing pay i... Section 54 — reinvest your house-sale gain and pay ₹0 capita... If you made a long-term gain on a residential house, reinves... Section 80C — the ₹1.5 lakh deduction and how to use it full... 80C lets you cut taxable income by up to ₹1.5 lakh through c... Capital gains — every legal way to save (or zero) your tax,... Sold property, shares, gold or any asset? There are a dozen-... Gifts from relatives — Section 56(2) Gifts from relatives / on marriage / inheritance — fully exe...

Want this applied to your case?

Our CAs work out exactly how much you can save and file it correctly.

💬 Talk to a CA