TDS calculator
TDS rates and thresholds under section 393 of the Income-tax Act, 2025, with the deposit and return due dates.
Get this result by email
How TDS is worked out
Section 393 of the Income-tax Act, 2025 sets the rate and threshold for each type of payment. If the payment, or the total paid to the same person in the year, crosses the threshold, tax is deducted at the rate for that payment. Without a valid PAN the rate is generally the higher of twice the rate or 20%.
Worked example
A business pays a contractor firm ₹25,000 after paying it ₹80,000 earlier in the year. The yearly total of ₹1,05,000 crosses ₹1 lakh, so TDS of 2% applies: ₹500 on this payment, plus TDS on the earlier payments that were not deducted. Deposit by the 7th of the next month.
Common questions
Where is TDS in the Income-tax Act, 2025?
From tax year 2026-27, section 393 brings together the old non-salary TDS sections such as 194A, 194C, 194H, 194-I and 194J in a single table. Rates and thresholds are largely the same.
What are the main thresholds?
Contractors: ₹30,000 for a single payment or ₹1 lakh in the year. Professional and technical fees: ₹50,000 a year. Rent: ₹50,000 a month. Commission: ₹20,000 a year. Purchase of goods: above ₹50 lakh from one seller.
What if the payee has no PAN?
TDS is generally the higher of twice the normal rate or 20%. For purchase of goods it is 5%.
When is TDS deposited?
By the 7th of the following month, and by 30 April for deductions made in March. Quarterly returns are due by 31 July, 31 October, 31 January and 31 May.
For education only. Lower-deduction certificates, non-residents and special cases are not covered. Not tax advice.