How to use the TDS calculator
- Choose the type of payment — professional fees, contract, rent, commission, interest and so on.
- Enter this payment and, for yearly limits, how much you've already paid the same person this year.
- Say whether the payee is an individual/HUF or a company/firm, and whether they've given a PAN.
- See the TDS to deduct, the amount to pay, and any catch-up TDS on earlier payments.
TDS rate chart for tax year 2026-27
Rates for resident payees with a valid PAN. Same rates as FY 2025-26; the section numbers are from the 1961 Act, now section 393 of the 2025 Act.
| Section | Payment | Limit | Rate |
|---|---|---|---|
| 194J(b) | Professional fees (CA, doctor, lawyer, consultant…) | More than ₹50,000 in the year | 10% |
| 194J(a) | Fees for technical services, call centre, royalty for films | More than ₹50,000 in the year | 2% |
| 194J(b) | Director's fees / commission (not salary) | No limit — TDS on every payment | 10% |
| 194C | Contractor / sub-contractor (work contract, transport, advertising) | A single payment above ₹30,000, or more than ₹1,00,000 in the year | 1% individual/HUF, 2% others |
| 194I(b) | Rent of land, building or furniture (business payer) | More than ₹50,000 a month | 10% |
| 194I(a) | Rent of plant, machinery or equipment | More than ₹50,000 a month | 2% |
| 194IB | Rent paid by an individual/HUF not under tax audit | More than ₹50,000 a month | 2% |
| 194H | Commission or brokerage | More than ₹20,000 in the year | 2% |
| 194D | Insurance commission | More than ₹20,000 in the year | 2% individual/HUF, 10% others |
| 194A | Interest from bank, co-operative bank or post office | More than ₹50,000 in the year (₹1,00,000 for senior citizens) | 10% |
| 194A | Interest from others (loans, deposits with companies) | More than ₹10,000 in the year | 10% |
| 193 | Interest on securities (debentures, bonds) | More than ₹10,000 in the year | 10% |
| 194 | Dividend | More than ₹10,000 in the year (from one company) | 10% |
| 194K | Income from mutual fund units | More than ₹10,000 in the year | 10% |
| 194IA | Buying property (land/building other than agricultural land) | Property value of ₹50 lakh or more | 1% |
| 194LA | Compensation on compulsory acquisition of land | More than ₹5,00,000 in the year | 10% |
| 194Q | Purchase of goods (buyer's turnover above ₹10 crore) | On the amount above ₹50 lakh in the year from one seller | 0.1% |
| 194O | E-commerce operator paying a seller | More than ₹5,00,000 in the year (individual/HUF sellers); no limit for others | 0.1% |
| 194R | Benefit or perquisite of a business or profession | More than ₹20,000 in the year | 10% |
| 194T | Salary, commission or interest paid by a firm to its partner | More than ₹20,000 in the year | 10% |
| 194M | Contract, commission or professional fees paid by an individual/HUF not under audit | More than ₹50 lakh in the year | 2% |
| 194S | Transfer of crypto / virtual digital assets | More than ₹10,000 in the year (₹50,000 for some individual payers) | 1% |
| 194B | Winnings from lottery, crossword puzzle, game show | A single win above ₹10,000 | 30% |
| 194BA | Winnings from online games | No limit — on net winnings | 30% |
Good practice for deductors
- Collect the payee's PAN before the first payment and check it — use the PAN validator.
- Keep a running total per payee so you notice when a yearly limit is crossed.
- Deposit TDS by the 7th of the next month and issue TDS certificates after filing the quarterly return.
Rates are reviewed each Budget; have unusual cases (lower-deduction certificates, Form 15G/15H, non-residents) checked by a Chartered Accountant. For salary TDS, estimate the year's tax with the income tax calculator and divide by the months left.
Frequently asked questions
What changed in TDS from April 2026?
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026. TDS provisions moved from sections 193–194T into section 393, with payment codes instead of section numbers — but the rates and limits stayed the same. This calculator shows the familiar old section names.
What is the TDS rate on professional fees?
10% under old section 194J(b) once fees to one person pass ₹50,000 in the year. Fees for technical services and call centres are 2%. Director's fees have no limit.
What if the payee doesn't have a PAN?
TDS is deducted at 20% (or the normal rate if higher), and 5% for purchase of goods and e-commerce payments. The PAN must also be linked with Aadhaar, or it's treated as inoperative.
When the yearly limit is crossed, is TDS due on earlier payments?
Yes. For limits that apply to the year's total (such as ₹50,000 for professional fees or ₹1,00,000 for contracts), once the total crosses the limit, TDS is due on the whole amount paid in the year — including earlier payments. The calculator shows this catch-up amount.
When must TDS be deposited?
By the 7th of the following month (30 April for deductions made in March), with quarterly TDS returns. Late deposit attracts interest of 1.5% a month.
Last updated: 25 September 2026Suggest an improvement · Report a problem