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

Section

Contractor / sub-contractor payments

Payment amount (₹)

Threshold: ₹30,000 single / ₹1,00,000 aggregate p.a.

Payee type

Payee has PAN?

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.

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Section 194T is new from 1 April 2025; Section 206AB (higher rate for non-filers) was repealed from the same date.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?

Pick the section under which the payment is being made, enter the gross payment amount, choose the payee type or sub-category where applicable (Individual/HUF vs Others for 194C, professional vs technical for 194J), and indicate whether the payee has furnished PAN. The calculator checks the threshold, applies the rate, and shows the TDS to deduct and the net amount payable.

When should TDS be deducted — at credit or at payment?

Under most TDS sections, TDS is deducted at the earlier of (a) the date the amount is credited to the payee's account in the books, or (b) the date of actual payment. For Section 192 (salary), TDS is deducted at the time of payment. For Section 194-IA (sale of property), TDS is deducted at the time of credit or payment, whichever is earlier.

What happens if the payee does not furnish PAN?

Section 206AA kicks in — TDS must be deducted at the higher of (a) the rate specified in the relevant section, (b) the rate in force, or (c) 20%. The calculator handles this automatically when you toggle 'No PAN'. For Section 194-IA and 194-IB, where the deductor is an individual without a TAN, the consequence is even more direct: filing requires PAN.

How is Section 194C TDS calculated?

Section 194C applies to contractor and sub-contractor payments. The rate is 1% if the payee is an Individual or HUF, and 2% for all others (companies, firms, LLPs). The threshold is ₹30,000 per single contract and ₹1,00,000 in aggregate during the financial year. The calculator uses the single-transaction threshold.

What is Section 194T?

Section 194T is a new TDS provision effective 1 April 2025. Firms and LLPs must deduct TDS at 10% on payments of salary, remuneration, commission, bonus or interest to their partners, where the aggregate annual payment to that partner exceeds ₹20,000. Earlier, partner payouts were outside the TDS net — this change brings them in.

What is the threshold for Section 194-IA?

Section 194-IA applies to buyers of immovable property (other than agricultural land). TDS at 1% must be deducted on the higher of consideration or stamp-duty value, where the property value is ₹50 lakh or more. The buyer does not need a TAN — TDS is filed in Form 26QB on a PAN-only basis.

What is Section 194J — professional vs technical?

Section 194J covers fees for professional or technical services and royalty. The standard rate is 10% for professional services (legal, medical, engineering, accountancy, IT, management consulting). A lower rate of 2% applies to fees for technical services (FTS) and royalty for cinematograph films. Threshold: ₹50,000 per FY per payee for each category.

Does Section 206AB still apply for non-filers?

Section 206AB — which prescribed a higher TDS rate for non-filers of income tax returns — has been repealed with effect from 1 April 2025. Deductors no longer need to check the income-tax return-filing status of payees. Section 206AA (no-PAN) continues unchanged.

What is the TDS rate on rent under Section 194-IB?

Section 194-IB applies to individuals or HUF (not under tax audit) paying rent above ₹50,000 per month. TDS at 2% is deducted once a year (in the month of March, or at the time of vacating the property, whichever is earlier) on the full rent paid for the year. PAN-only filing via Form 26QC.

What is TDS on purchase of goods (194Q)?

Section 194Q applies to buyers whose turnover in the previous financial year exceeded ₹10 crore. They must deduct TDS at 0.1% on the value of goods purchased from any resident seller, on the portion exceeding ₹50 lakh in a financial year. Buyer's 194Q overrides seller's 206C(1H) when both could apply.

When is TDS deposited with the Government?

TDS deducted in any month (except March) must be deposited by the 7th of the next month. TDS deducted in March must be deposited by 30 April. Quarterly TDS returns (Form 26Q, 24Q, 27Q) are due on 31 July, 31 October, 31 January and 31 May (for Q4).

Where can I read the full TDS rules?

See our comprehensive TDS guide for India FY 2026-27 — section-wise rates, thresholds, deposit dates, return formats and common compliance traps, written by Chartered Accountants on our team.

Books that deduct, file and issue Form 16A for you.

TatvaBooks calculates TDS at the time of voucher entry, prepares your quarterly returns, and generates Form 16A from your books. Compliance becomes a preview, not a project.

Request beta access See features