TDS Calculator
Work out the indicative TDS to deduct on common payments — professional fees, contractor, rent and commission — including the higher rate when PAN is missing.
Before you make certain payments, tax has to be deducted at source (TDS) and deposited with the government. Pick the type of payment to see the indicative rate and the amount to deduct, including the higher rate that applies when the payee has no PAN.
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Indicative TDS
₹0
Enter an amount to see the TDS
Indicative only — surcharge, cess, lower/nil-deduction certificates and payee-specific exemptions are not applied. Rules current as at 19 August 2026 for FY 2026-27 (tax year 2026-27); confirm the current position before you deduct.
Rates and thresholds are the resident TDS rules for FY 2026-27, verified against the Gazette text of the Income-tax Act, 2025 — section 393 for the payments below, and section 397 for the higher rate where PAN is missing — as at 19 August 2026. The tool applies the statutory threshold for each section, so it will show nil where the limit has not been crossed. It does not apply surcharge or cess, lower/nil-deduction certificates, or payee-specific exemptions, and it assumes the payer is required to deduct. Payments to non-residents are out of scope. Confirm the current position before you deduct and deposit.
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FAQs
Questions, answered
What is TDS?
Tax Deducted at Source is tax the payer withholds from specified payments — such as professional fees, contractor payments, rent or commission — and deposits with the government against the payee's tax liability.
What happens if the payee has no PAN?
Tax is deducted at the higher of the normal rate and a statutory floor. The floor is 20% for most payments, but 5% for purchase of goods (the old Section 194Q) — it is not a flat 20% across the board. This tool applies the correct floor for the section you pick.
Does this include thresholds?
Yes. Each section has its own threshold and the tool applies it — for example ₹20,000 for commission or brokerage and ₹50,000 for professional fees, below which no deduction is required. Purchase of goods works differently: tax applies only to the amount above ₹50 lakh, not the whole payment. Enter the amount for the tax year so the threshold is judged correctly.
Why does it say section 393 instead of 194H or 194J?
The Income-tax Act, 2025 came into force on 1 April 2026 and restated the withholding provisions under new numbers. Deduction from payments other than salary — professional fees, contractor, rent, commission and the rest of what this tool covers — now sits in section 393, which is why that citation appears. It is not the only one: salary TDS is section 392, tax collected at source is section 394, and the higher rate where the payee has no PAN comes from section 397. For every payment type in this calculator the rate and threshold carried over without change, so the amount you deduct is the same as before — only the citation moved. The tool shows both the familiar section number and the provision that now governs.
What about payments to non-residents?
Payments to non-residents are governed by Section 195 and the relevant Double Taxation Avoidance Agreement (DTAA), with different rates and procedures. This calculator covers resident payees only; talk to our team for non-resident TDS.