TDS Calculator (India)
Calculate TDS on payments by section. Pick 194C, 194J, 194I, 194H and more, enter the amount, and see the rate, TDS deducted and net payment, including the no-PAN 20% rule.
Updated 2026-06-14 · Free · No sign-up · Runs privately in your browser
TDS is deducted only if the payment crosses the section threshold. If no PAN is furnished, the rate is the higher of the section rate or 20%.
Show the formula & steps
Based on fixed 2024 statutory section rates. TDS rules and thresholds can change — verify the current rate for your section before deducting.
How the TDS Calculator Works
Tax Deducted at Source (TDS) means the payer withholds a fixed percentage of certain payments and deposits it with the government on the payee’s behalf. This calculator is the section-rate version for non-salary payments: choose the payment type (the relevant section of the Income Tax Act), enter the amount, and indicate whether a PAN was furnished. It returns the applied rate, the TDS deducted, and the net amount paid.
Rates shown are the fixed 2024 statutory section rates. TDS rules and thresholds can change — verify the current rate for your section before deducting.
The Formula
For most sections, once the payment crosses the threshold:
TDS = payment amount × section rate Net payment = payment amount − TDS
If the payee has not provided a PAN, Section 206AA overrides the rate:
No-PAN rate = the higher of (section rate, 20%)
Worked Example
A company pays a consultant a professional fee of ₹1,00,000 under Section 194J (10%), and the consultant has a PAN:
- Threshold check: ₹1,00,000 is above the ₹30,000 threshold, so TDS applies.
- TDS = ₹1,00,000 × 10% = ₹10,000.
- Net payment = ₹1,00,000 − ₹10,000 = ₹90,000.
If the consultant had no PAN, the rate would jump to 20%, giving ₹20,000 TDS and ₹80,000 net.
2024 Section Rate Reference
| Section | Payment type | Rate | Threshold |
|---|---|---|---|
| 194C | Contractor (individual/HUF) | 1% | ₹1,00,000 (aggregate) |
| 194C | Contractor (company/firm) | 2% | ₹1,00,000 (aggregate) |
| 194J | Professional / technical fees | 10% | ₹30,000 |
| 194I | Rent of land / building | 10% | ₹2,40,000 |
| 194I | Rent of plant & machinery | 2% | ₹2,40,000 |
| 194H | Commission / brokerage | 5% | ₹15,000 |
| 194A | Interest (non-bank) | 10% | ₹5,000 |
| 194Q | Purchase of goods | 0.1% | ₹50,00,000 |
For Section 194Q, TDS applies only to the value above ₹50 lakh, not the full amount.
Why TDS Matters
For payers, deducting and depositing TDS correctly avoids disallowance of the expense and interest or penalties for late or short deduction. For payees, TDS already paid is credited against their final tax liability and shown in Form 26AS, so the section and rate directly affect cash flow on each invoice. The no-PAN 20% rule is a frequent trap — it makes furnishing a PAN strongly in the payee’s interest.
This tool covers common non-salary sections at their headline 2024 rates and does not add surcharge, cess, or special cases such as lower-deduction certificates under Section 197. It is a general estimator, not tax advice — confirm the current rate, threshold and any conditions for your specific section before deducting.
Frequently asked questions
How is TDS calculated on a payment?+
Identify the section that governs the payment (for example 194C for contractors or 194J for professional fees), check that the payment exceeds the section's threshold, then multiply the amount by the section rate. For a 100,000 professional fee under 194J at 10 percent, TDS is 10,000 and the net payment is 90,000.
What are the common TDS section rates in India?+
Frequently used 2024 rates are 194C at 1 percent for individuals or 2 percent for companies, 194J at 10 percent for professional and technical fees, 194I at 10 percent for rent of land or buildings and 2 percent for plant and machinery, 194H at 5 percent for commission, and 194A at 10 percent for interest. Each section also has its own minimum threshold.
What happens if the deductee has no PAN?+
Under Section 206AA, if the payee does not furnish a PAN, TDS must be deducted at the higher of the applicable section rate or 20 percent. So a 194C payment that would normally attract 1 percent is deducted at 20 percent instead when no PAN is provided.
Is TDS deducted if the payment is below the threshold?+
No. Each section has a threshold below which no TDS is required. For example, 194J applies only when professional fees exceed 30,000 in a year, and 194H applies above 15,000. If the payment is at or below the threshold, no tax is deducted at source.
Is this TDS calculator using salary slabs?+
No. This is the section-rate calculator for non-salary payments such as contracts, fees, rent, commission and interest, where a fixed percentage applies. Salary TDS under Section 192 uses the income tax slabs instead and is calculated differently, so use a salary TDS or income tax calculator for that.