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TDS Calculator

Work out how much TDS to deduct, with PAN / no-PAN rates and section thresholds.

Inputs

TDS to deduct

₹10,000

Rate applied

10%

Net payment

₹90,000

How this is calculated

  • Section limit: ₹50,000 — no TDS when the amount does not exceed it
  • Amount on which TDS applies: ₹1,00,000

Legal, medical, accountancy, architecture, engineering, interior decoration, advertising and similar professional services; also director’s fees, where no limit applies at all.

Rates and limits for FY 2026-27 (Finance Act 2025, carried into the Income-tax Act 2025 — the old section numbers are shown because that is how everyone still refers to them). Surcharge and cess do not apply to TDS on resident payees, except on salary. Confirm with our experts before deducting.

Deduct, deposit and file TDS returns on time

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Frequently asked

Which sections does this cover?+

The common business ones — 192 on salaries, 194A on interest, 194C on contracts, 194I on rent, 194J on professional fees and 194Q on the purchase of goods.

What if the payee has no PAN?+

Tax is deducted at the higher rate the Act prescribes where PAN is unavailable. The tool applies it when you flag PAN as missing.

When must TDS be deposited?+

By the 7th of the following month for most deductions, with March allowed until 30 April. Late deposit attracts interest for every month or part month.

Do thresholds apply per payment or per year?+

Generally both — a single-payment threshold and an aggregate annual threshold, whichever is crossed first.

Does this file the return?+

No. Quarterly returns in 24Q, 26Q or 27Q are a separate filing, which we handle as a service.

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