TDS Calculator

TDS is tax a payer deducts from a payment to a resident, at the rate for that payment type, once it crosses its single-payment or yearly threshold. Professional fees, for example, attract 10% above ₹50,000 a year. A payee without PAN faces a higher rate. Payments up to 31 March 2026 fall under sections such as 194J; later ones under section 393 of the Income-tax Act 2025.

1. The payment or credit date picks the law: up to 31 March 2026 the 1961 Act section for that payment applies, such as section 194J, and from 1 April 2026 section 393 of the Income-tax Act 2025 applies with the same rates and thresholds.
2. The TDS base is the amount paid or credited, less any GST shown separately on the invoice.
3. The base, plus earlier payments to the same payee this financial year, is checked against the single-payment or yearly threshold for that payment; below it, no TDS is due.
4. Above the threshold the section's rate applies, or the higher no-PAN rate under section 206AA (section 397 of the 2025 Act) if the payee has not given a PAN.
5. The TDS is due for deposit by the 7th of the next month (30 April for tax deducted in March), and the quarterly statement by 31 July, 31 October, 31 January or 31 May.
6. A late deposit adds interest of 1.5% a month under section 201(1A) (section 398), and a late statement adds ₹200 a day under section 234E (section 427), capped at the TDS.

Shah Traders, a small firm, credits a professional fee to Kavya, a chartered accountant who has given her PAN, on 12 August 2026 (FY 2026-27). Her invoice shows ₹1,00,000 plus ₹18,000 GST, a total of ₹1,18,000, and it is the first payment to her this year.

1. TDS base, after leaving out the ₹18,000 GST shown separately: ₹1,00,000.
2. Amount liable to TDS, as the yearly threshold for professional fees is crossed: ₹1,00,000.
3. TDS at 10% under section 393 (section 194J under the 1961 Act): ₹10,000.
4. Deposit due by 7 Sep 2026.
5. Quarterly statement (Form 140) for July–September due by 31 Oct 2026.

Shah Traders deducts ₹10,000 of TDS from Kavya's fee and must deposit it by 7 Sep 2026.

TDS on professional fees under section 194J is 10%, once payments to the same person exceed ₹50,000 in a financial year. Fees for technical services under the same section attract 2%. For payments from 1 April 2026, section 393 of the Income-tax Act 2025 applies the same rates.

TDS under section 194C is 1% for an individual or HUF contractor and 2% for any other contractor, once a single payment exceeds ₹30,000 or the year's payments exceed ₹1,00,000. Crossing the yearly limit brings earlier untaxed payments in too, so a ₹25,000 bill after ₹90,000 of earlier bills to an individual contractor means 1% of ₹1,15,000, which is ₹1,150.

Interest on a bank, co-operative bank or post-office deposit attracts 10% TDS once it exceeds ₹50,000 in a financial year, or ₹1,00,000 for a senior citizen, under section 194A (section 393 of the Income-tax Act 2025). No TDS is deducted if the depositor has given Form 15G or 15H and a PAN.

Without the payee's PAN, TDS is the higher of the normal rate and 20%, under section 206AA (section 397 of the Income-tax Act 2025). For purchase of goods under section 194Q and e-commerce sales under section 194-O, the no-PAN rate is 5%.

TDS deducted in a month is due for deposit by the 7th of the next month, except tax deducted in March, which is due by 30 April. The quarterly statement (Form 26Q, or Form 140 under the Income-tax Act 2025) is due by 31 July, 31 October, 31 January and 31 May for the quarters ending June, September, December and March.

Not when GST is shown separately on the invoice: TDS is then worked out on the amount before GST, so a ₹1,18,000 professional fee bill with ₹18,000 GST attracts 10% TDS on ₹1,00,000, which is ₹10,000. If GST is not shown separately, TDS applies to the full amount.