Calculate Tax Deducted at Source (TDS) for various sections like 194A, 194C, 194I, 194J and more.
* TDS rate is 20% if PAN is not available (or 30% for certain sections)
TDS Deduction
₹ 0
| Section | Nature of Payment | Rate (PAN Available) | Threshold (₹) |
|---|---|---|---|
| 194A | Interest (other than securities) | 10% | 5,000 |
| 194C | Contractor / Sub-contractor | 1% / 2% | 30,000 (per contract) |
| 194D | Insurance Commission | 5% | 15,000 |
| 194H | Commission / Brokerage | 5% | 15,000 |
| 194I | Rent (P&M / Land & Building) | 2% / 10% | 2,40,000 (annual) |
| 194J | Professional / Technical Fees | 10% (2% for royalty) | 30,000 |
| 194Q | Purchase of Goods | 0.1% | 50,00,000 |
* TDS rate is 20% (or higher) if PAN is not available. Rates may vary with surcharge and cess.
Understanding the TDS deduction process
Determine the type of payment and the applicable TDS section (194A, 194C, 194I, etc.).
TDS is applicable only if the payment exceeds the specified threshold limit for that section.
Deduct TDS at the applicable rate, deposit it with the government, and issue TDS certificate.
Let our experts handle your TDS compliance, from deduction to deposit and return filing