TDS Calculator for Indian payments
Pick the nature of payment, enter the amount, and get the section-wise TDS rate, threshold check, and net payable for FY 2026-27.
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Choose the payment type and amount to estimate TDS.
Rs. 50,000 per financial year. Note: no threshold applies to a director's fee.
TDS breakdown
194J — Professional fees / royalty
Rates and thresholds are for FY 2026-27 and can change by notification. Use this as a working estimate and confirm before deducting or depositing TDS.
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Common TDS rates and thresholds (FY 2026-27)
Resident-payee rates. Sections are shown using the familiar 194-series numbers; under the Income Tax Act 2025 these are renumbered under Section 393 from 1 April 2026, with the same rates and thresholds.
| Section | Nature of payment | Rate | Threshold |
|---|---|---|---|
| 194J | Professional fees / royalty | 10% | Rs. 50,000 per financial year. Note: no threshold applies to a director's fee. |
| 194J | Technical services / call centre | 2% | Rs. 50,000 per financial year. |
| 194C | Payment to contractor (Individual / HUF) | 1% | Rs. 30,000 per payment or Rs. 1,00,000 aggregate per FY. |
| 194C | Payment to contractor (Company / Firm / Other) | 2% | Rs. 30,000 per payment or Rs. 1,00,000 aggregate per FY. |
| 194H | Commission or brokerage | 2% | Rs. 20,000 per financial year. |
| 194I | Rent of land / building / furniture | 10% | Rs. 50,000 per month (Rs. 6,00,000 per year). |
| 194I | Rent of plant & machinery | 2% | Rs. 50,000 per month (Rs. 6,00,000 per year). |
| 194-IB | Rent paid by individual / HUF (no tax audit) | 2% | Rs. 50,000 per month. |
| 194-IA | Transfer of immovable property | 1% | Rs. 50,00,000 or more; on consideration or stamp value, whichever is higher. |
| 194Q | Purchase of goods | 0.1% | 0.1% on purchase value above Rs. 50,00,000. No-PAN rate 5%. |
| 194O | E-commerce operator payment | 0.1% | Rs. 5,00,000 per FY for individual / HUF. No-PAN rate 5%. |
| 194T | Remuneration / interest to partners (by firm) | 10% | Rs. 20,000 per FY. New section from FY 2025-26. |
| 194R | Benefit or perquisite from business / profession | 10% | Rs. 20,000 per financial year. |
| 194A | Bank / post office interest (non-senior) | 10% | Rs. 50,000 per FY (banks, co-op banks, post office). |
| 194A | Bank / post office interest (senior citizen) | 10% | Rs. 1,00,000 per FY for senior citizens. |
| 194A | Interest from others (deposits, firms) | 10% | Rs. 10,000 per FY for non-bank interest. |
| 194 | Dividend (domestic company) | 10% | Rs. 10,000 per financial year. |
| 193 | Interest on securities | 10% | Rs. 10,000 per financial year. |
| 194K | Income from mutual fund units | 10% | Rs. 10,000 per financial year. |
| 194D | Insurance commission (non-company) | 2% | Rs. 20,000 per financial year. |
| 194D | Insurance commission (domestic company) | 10% | Rs. 20,000 per financial year. |
| 194DA | Life insurance maturity (income portion) | 2% | On income portion (payout minus premiums); threshold Rs. 1,00,000 or more. |
| 192A | Premature EPF withdrawal | 10% | Aggregate of Rs. 50,000 or more. |
| 194N | Cash withdrawal (ITR filer) | 2% | 2% on cash withdrawal above Rs. 1 crore. Non-filers: 2% above Rs. 20 lakh, 5% above Rs. 1 crore. |
If the payee does not furnish a valid PAN, Section 206AA applies — TDS is deducted at the higher of the section rate or 20% (capped at 5% for Sections 194O and 194Q).
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