TDS Calculator · FY 2026-27
TDS Calculator — section-wise rate and threshold.
Pick a section (192 to 194T), enter the payment amount, and the calculator tells you whether TDS applies, the rate, and the net payable. Built around the rates and thresholds in force for FY 2026-27.
- Updated May 2026
- Built by CA Anil Agarwal
Contractor / sub-contractor payments
Threshold: ₹30,000 single / ₹1,00,000 aggregate p.a.
Result
₹1,000.00
Section 194C — Contractor / sub-contractor payments
- Threshold
- ₹30,000 single / ₹1,00,000 aggregate p.a.
- TDS applies?
- Yes
- Rate applied
- 1%
- TDS to deduct
- ₹1,000.00
- Net payable to payee
- ₹99,000.00
Note: 1% for Individual/HUF payees, 2% for others. Apply on amount paid/credited.
Let your books deduct the TDS.
TatvaBooks checks the section, threshold and PAN at the moment of voucher entry, deducts the right TDS, and builds your 26Q/24Q and Form 16A from the same data. No spreadsheet to reconcile.
TDS rate chart — FY 2026-27
The sections below are the ones the calculator covers, at the rates and thresholds in force for FY 2026-27. If the payee has not furnished PAN, Section 206AA applies the higher of the section rate or 20% (5% for 194Q). Thresholds are the point at or below which no TDS is required.
| Section | Nature of payment | Threshold | Rate |
|---|---|---|---|
| 192 | Salary | Basic exemption (per slab) | Slab rate |
| 194A | Interest (bank, post office, etc.) | ₹50,000 p.a. (₹1,00,000 senior); ₹10,000 other | 10% |
| 194C | Contractor — Individual/HUF (1%) / others (2%) | ₹30,000 single / ₹1,00,000 aggregate p.a. | 1% / 2% |
| 194H | Commission or brokerage | ₹20,000 p.a. | 2% |
| 194-IA | Sale of immovable property (non-agricultural) | ₹50,00,000 (transaction value) | 1% |
| 194-IB | Rent by individual / HUF (no tax audit) | ₹50,000 per month | 2% |
| 194I(a) | Rent — plant, machinery, equipment | ₹50,000 per month | 2% |
| 194I(b) | Rent — land, building, furniture | ₹50,000 per month | 10% |
| 194J | Professional (10%) / technical (2%) fees | ₹50,000 p.a. | 10% / 2% |
| 194LA | Compensation on compulsory acquisition | ₹5,00,000 p.a. | 10% |
| 194Q | Purchase of goods (buyer turnover > ₹10 cr) | ₹50,00,000 p.a. (per seller) | 0.1% |
| 194T | Partner remuneration / interest (firm or LLP) | ₹20,000 p.a. (per partner) | 10% |
Section 194T is new from 1 April 2025; Section 206AB (higher rate for non-filers) was repealed from the same date. Verify against the latest CBDT notification before deducting.
How it works
Threshold first, rate second.
Threshold then rate
Every TDS section has a threshold. If the payment is at or below the threshold, no TDS is required — irrespective of the rate. If it crosses the threshold, the section rate applies to the full amount (not just the portion above the threshold, except where the statute specifically says so, as in 194Q). The calculator first checks the threshold, then applies the rate appropriate to the section, the payee type, and the PAN status.
Time of deduction
Under most sections, TDS is deducted at the earlier of (a) the date the amount is credited to the payee in the deductor's books, or (b) the date of actual payment — whichever comes first. So accruing an expense at year-end triggers TDS even if the cheque is cut later. Section 192 (salary) is an exception — TDS is deducted at the time of payment, computed on estimated annual income with monthly averaging.
Section 206AA — no PAN, higher rate
If the payee does not furnish PAN, Section 206AA requires the deductor to apply the higher of the section rate, the rate in force, or 20%. For sections with a rate below 20% (1% for 194C, 2% for 194H, 10% for 194J, etc.), this bumps the deduction substantially. The calculator handles this when you toggle the PAN switch off.
Section 206AB — repealed
Section 206AB earlier required a higher TDS rate (twice the normal rate or 5%, whichever is higher) for payees who had not filed their income-tax return for the previous year. This provision has been repealed with effect from 1 April 2025. Deductors no longer need to maintain or check the return-filing status of payees.
Beyond this calculator
This is a quick lookup tool. It does not handle surcharge or cess (which generally do not apply to resident TDS, but do apply to 195 and other non-resident withholding sections), lower-deduction certificates issued under Section 197, or special exemptions for senior citizens under Section 194P. For end-to-end deduction, payment, return filing and Form 16/16A generation, see our comprehensive TDS guide.
Frequently asked questions
TDS calculator — common questions.
How do I use this TDS calculator?
When should TDS be deducted — at credit or at payment?
What happens if the payee does not furnish PAN?
How is Section 194C TDS calculated?
What is Section 194T?
What is the threshold for Section 194-IA?
What is Section 194J — professional vs technical?
Does Section 206AB still apply for non-filers?
What is the TDS rate on rent under Section 194-IB?
What is TDS on purchase of goods (194Q)?
When is TDS deposited with the Government?
Where can I read the full TDS rules?
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