90. before 15.6.2020, 15.9.2020, 15.12.2020 and 15.3.2021 A firm pays salary and interest on capital to its resident partners. The salary and interest paid fall within the limits specified in section 40(b). Which of the following statements is true? (a) Tax has to be deducted u/s 192 on salary and u/s 194A on interest (b) (c) Tax has to be deducted u/s 192 on salary but no tax needs to be deducted on interest No tax has to be deducted on salary but tax has to be deducted u/s 194A on interest No tax has to be deducted at source on either salary or interest (d)