Result
Turn on JavaScript to use the calculator. The worked examples below show the method.
This is an estimate for guidance. Rates, limits and thresholds change by notification, and the right figure depends on your case. Last reviewed November 2026.
Method
How it is worked out
- TDS = payment amount × rate ÷ 100. Net payable = payment amount − TDS.
- Common rates: 1% or 2% under section 194C (contractors), 2% for commission under 194H, 10% for professional fees under 194J, 2% for technical services under 194J, and 10% for rent of land or buildings under 194I.
- If the payee has not given a PAN, TDS is at the higher of the rate and 20%.
- Each section has its own threshold below which no TDS applies. Check the threshold and rate that apply to your case.
Worked example
An example
₹2,00,000 professional fee at 10%
TDS is ₹20,000 and the net payable is ₹1,80,000.
Questions
Common questions
When is TDS deposited?
By the 7th of the following month. For deductions in March, by 30 April.
Which returns are filed?
24Q for salary, 26Q for other payments to residents and 27Q for payments to non-residents, every quarter.
What if the payee has no PAN?
TDS is deducted at the higher of the normal rate and 20%.
Does a threshold apply?
Yes. Most sections apply only above a yearly or per-payment limit. Check the section for your payment.
Want us to handle it?
We do these calculations and filings every month for our clients.