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TDS Calculator
Live
Payment type (TDS section)
192 - Salary
194A - Interest other than on securities (bank / post-office deposits)
194C - Payment to contractor / sub-contractor
194H - Commission or brokerage
194I - Rent
194J - Professional or technical services
194O - E-commerce operator payment to seller
194Q - Purchase of goods
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Threshold raised to ₹50,000 in Budget 2025 (was ₹30,000). Professional fees are deducted at 10%; technical services and call-centre payments at 2%.
Service type
Professional fees
10% rate
Technical service / call centre
2% rate
Payment amount
₹
Section threshold: ₹50,000 / year
Does the payee have a PAN?
Yes, PAN available
normal section rate
No PAN
Section 206AA: min 20%
Applicable rate
10%
Section 194J
TDS to deduct
₹10,000
threshold crossed
Net payable to payee
₹90,000
payment minus TDS
Payment of ₹1,00,000 is
above
the ₹50,000 threshold, so TDS is deducted.
Rule applied, step by step
1
Section
194J
· Professional fees. Base rate
10%
.
2
PAN available, so the normal section rate of
10%
applies.
3
Threshold
₹50,000
. Payment ₹1,00,000 exceeds it, so TDS applies.
4
TDS = 10% of ₹1,00,000 =
₹10,000
.
5
Net paid to payee = ₹1,00,000 minus ₹10,000 =
₹90,000
. The TDS is deposited with the government and shows in the payee’s Form 26AS / AIS.
✨ Live · FY 2025-26 (AY 2026-27), resident payees · Thresholds change most Budgets: verify against the latest Finance Act / CBDT circulars.
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