TDS calculator
Rate, threshold and the no-PAN uplift for the sections a business meets most, on payments to residents.
Payments to residents. Salary is not here — see the note below.
Leave blank if this is the only payment to them this year.
Section 206AA. There is no non-filer option: 206AB was omitted with effect from 1 April 2025.
Tax to deduct
₹6,000.00
The year's payments together are above ₹50,000. Tax is on the whole of them.
| SectionProfessional or technical fees | 194J |
|---|---|
| Amount tax is deducted on | ₹60,000.00 |
| Rate | 10% |
| Tax to deduct | ₹6,000.00 |
| Net payable to the payee | ₹54,000.00 |
How this worksShow
The threshold decides more than the rate
Almost every section here works the same way: once the threshold is crossed, tax is deducted on the whole payment, not on the part above it. Section 194Q is the exception — on purchases of goods, only the amount above fifty lakh is liable. Treating them alike is right fourteen times out of fifteen, which is why it survives so long unnoticed.
- Some sections test one payment, some test the year’s payments together, and section 194C tests both — a single bill above ₹30,000 is liable even if the year never reaches ₹1,00,000.
- Rent is tested monthly, so a tenancy at ₹40,000 a month carries no TDS at all, however large the annual figure.
- Crossing an annual threshold late in the year makes the earlier payments liable too, which is why this calculator asks what has already been paid.
Rates and thresholds
| Rule | Figure | Statutory basis |
|---|---|---|
| 193 — Interest on securities | 10% | s.193, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194 — Dividend | 10% | s.194, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194A — Interest from a bank, co-operative society or post office | 10% | s.194A, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194A — Interest from a bank, co-operative society or post office — senior citizen | 10% | s.194A, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194A — Interest from any other payer | 10% | s.194A, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194C — Payment to a contractor or sub-contractor | 1% / 2% | s.194C, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194D — Insurance commission | 2% / 10% | s.194D, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194H — Commission or brokerage | 2% | s.194H, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194I — Rent | 2% / 10% | s.194I, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194IA — Transfer of immovable property | 1% | s.194IA, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194IB — Rent paid by an individual or HUF outside section 194I | 2% | s.194IB, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194J — Professional or technical fees | 10% / 2% | s.194J, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194Q — Purchase of goods | 0.1% | s.194Q, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
| 194T — Remuneration, interest or commission paid to a partner | 10% | s.194T, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
No PAN, and the rule that no longer exists
Where the payee has not furnished a PAN, tax comes off at the higher of the section rate and 20% — so a 2% section becomes 20%, ten times the deduction. Under section 194Q the floor is 5% rather than 20%.
What is not here is the higher rate for a payee who had not filed returns. Sections 206AB and 206CCA were omitted with effect from 1 April 2025. Many calculators still apply them, and doing so over-deducts.
| Rule | Figure | Statutory basis |
|---|---|---|
| Higher of the section rate and 20% | 20% | s.206AA, Income-tax Act 1961; corresponding provision, Income-tax Act 2025 to be confirmed |
Why salary is not on this list
Section 192 has no rate. Tax on salary comes off at the average rate— the estimated tax on the employee’s income for the year divided by that income, spread over the months remaining. Producing it needs the slab computation, the choice of regime, Chapter VI-A deductions, any loss from house property and the figures from a previous employer.
That is a payroll computation, not a row in a dropdown, so this calculator leaves it out rather than showing a rate that does not exist. ComplyADI does it on real salary data inside the app — see what it covers.
Rates and thresholds as at 10 September 2026. This page is an estimate, not professional advice, and it is not a filing.
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ComplyADI does this on your own books
This page works one figure at a time. ComplyADI reads your ledgers, applies the same rules across every transaction, and shows you what is due before the date rather than after it.