TDS Calculator
Free TDS calculator for sections 194C, 194J, 194I, 194H and 194A. Enter the payment amount and section to get the TDS to deduct and net amount payable.
About the TDS Calculator
A TDS calculator that applies the correct tax-at-source rate for the most common sections (194C contractors, 194J professional fees, 194I rent, 194H commission, 194A interest) and shows the TDS amount and net payment.
If your business pays contractors, professionals, rent or commission, you are usually required to deduct tax at source (TDS) before paying, deposit it with the government, and report it in your quarterly TDS return. Getting the rate wrong cuts both ways: deduct too little and you face interest and disallowance of the expense; deduct too much and your vendor chases refunds. This calculator applies the correct rate for the most common sections and shows the TDS amount and the net you actually pay the party.
The rates covered: 194C contractor payments at 1% when the payee is an individual or HUF and 2% for companies and firms; 194J professional and technical fees at 10%; 194I rent at 10% for land or buildings and 2% for plant and machinery; 194H commission or brokerage at 2%; and 194A interest at 10%. Each section also has an annual threshold below which no TDS applies — for example ₹30,000 per contract (₹1 lakh yearly) under 194C and ₹50,000 a year for professional fees — so small payments may be exempt.
Remember two general rules: if the payee doesn't give you a PAN, TDS jumps to 20% under section 206AA, and TDS is deducted on the amount excluding GST when the GST is shown separately in the invoice — see the GST calculator to work out the tax on the invoice amount. This calculator assumes a valid PAN and applies the rate to the amount you enter.
How to use the TDS Calculator
- Enter your basic details in the fields provided.
- Select the appropriate options from the dropdowns.
- View your precise calculation results instantly.
Worked example
a ₹1,00,000 professional-fee payment under 194J → TDS ₹10,000, net amount payable to the vendor ₹90,000.
Formula
TDS = payment amount × section rate, deducted from what you pay the party. Rates: 194C 1% (individual/HUF payee) or 2% (company/firm); 194J 10%; 194I 10% (land/building) or 2% (plant & machinery); 194H 2%; 194A 10%. The calculator assumes a valid PAN (otherwise 20% under section 206AA).Frequently asked questions
- When do I need to deduct TDS as a business?
- When you make specified payments — contractor work, professional fees, rent, commission, interest — above each section's threshold. Individuals and HUFs need to deduct only if their turnover crossed the tax-audit limit in the previous year (or for a few specific sections like 194-IB rent above ₹50,000/month).
- What if the payee has no PAN?
- Section 206AA forces a higher deduction of 20% (or the section rate, whichever is higher). Always collect the PAN before making the payment.
- Is TDS calculated on the GST-inclusive amount?
- No — if GST is shown separately on the invoice, TDS applies on the value excluding GST. Enter the pre-GST amount in the calculator for such invoices.
- What are the thresholds below which no TDS applies?
- Common ones (FY 2025-26): 194C — ₹30,000 per contract or ₹1,00,000 aggregate per year; 194J — ₹50,000 per year; 194I — ₹6,00,000 per year; 194H — ₹20,000 per year; 194A — ₹10,000 (₹1,00,000 for senior citizens at banks). Below these, deduct nothing.
- Is my financial data secure?
- Absolutely. All calculations happen entirely in your browser and none of your inputs are saved or sent to any server.
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