About the TDS Calculator
Enter the payment and the section and the calculator tells you whether TDS applies (single-payment, monthly or annual threshold), the rate for the type of payee, the amount to deduct and the net amount to pay. It uses the same rate table as the TDS rate finder, so an admin update flows through.
For contractors (194C) the threshold is tested on the single payment and on the annual total; for rent (194I) on the monthly rent; for professional fees, commission and purchases on the annual total to the same payee. Purchases of goods (194Q) attract TDS only on the amount above ₹50 lakh in the year.
Deduct at the time of credit or payment, whichever is earlier, deposit by the 7th of the next month and issue Form 16A quarterly. GST shown separately on the invoice is excluded from the base.
How to use it
- 1Choose the section for the payment.
- 2Enter this payment and the total paid to the same payee in the year (including this one).
- 3Say whether the payee is an individual / HUF and whether their PAN is on record.
- 4Read whether TDS applies, the rate, the deduction and the net payable.
How this is calculated
TDS = base × rate, where base = the payment (194Q: the annual total above ₹50 lakh) and the rate is the section rate (20 % without PAN) Applies when: single payment > ₹30,000 or annual total > ₹1,00,000 (194C); monthly rent > ₹50,000 (194I); annual total > threshold (194J, 194H, 194Q)
Rates used
- TDS 194C contractor — individual / HUF payee1 % · Income-tax Act s.194C · verified 2026-09-25 · owner to confirm
- TDS 194C contractor — other payees2 % · Income-tax Act s.194C · verified 2026-09-25 · owner to confirm
- TDS 194J professional fees10 % · Income-tax Act s.194J · verified 2026-09-25 · owner to confirm
- TDS 194I rent — land / building / furniture10 % · Income-tax Act s.194I · verified 2026-09-25 · owner to confirm
- TDS 194H commission / brokerage2 % · Income-tax Act s.194H · verified 2026-09-25 · owner to confirm
- TDS 194Q purchase of goods0.1 % · Income-tax Act s.194Q · verified 2026-09-25 · owner to confirm
- TDS where PAN is not furnished (s.206AA)20 % · Income-tax Act s.206AA · verified 2026-09-25 · owner to confirm
Frequently asked questions
The annual total crossed the threshold with this payment — do I deduct on everything?
Yes for 194C, 194J and 194H: once the annual threshold is crossed, TDS applies to the whole amount paid in the year, including earlier payments on which nothing was deducted. Deduct the shortfall from the current payment.
Is a transporter exempt?
A goods-transport contractor owning ten or fewer vehicles who furnishes a declaration and PAN is exempt from 194C. The calculator does not model that declaration; treat such a payee as exempt after collecting the declaration.
Do I deduct on the GST portion?
Not when GST is shown separately. Enter the amount before GST.
What is the due date?
Deposit by the 7th of the month following the deduction (30 April for March deductions) and file the quarterly return (26Q) by the end of the month following the quarter, with Form 16A to the payee.