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Compute TDS on contractor, professional, goods, rent, and commission payments. Threshold-aware, PAN-aware, with a clear explanation for every result. Built for Indian SMBs and freelancers.
Pick the section, enter the amount — TDS updates live.
Section 194J — Professional & technical fees
Professional = legal, medical, consulting, accounting. Technical = technical services, call-centre operator, certain royalties.
TDS to deduct (Section 194J)
₹10,000
at 10.00% applicable rate
Gross payment
₹1,00,000
Net to payee
₹90,000
Effective rate
10.00%
194J charges 10% for professional services (legal, medical, consulting, accounting, etc.). The annual threshold of ₹30,000 is per category, per payee; once breached, TDS applies to the entire amount.
Threshold check: Payment exceeds the ₹30,000 annual threshold — TDS applies.
Estimates only. Rates and thresholds reflect the post-Budget-2025 position and we re-verify within 24 hours of every Union Budget. Edge cases — transporters with PAN under 194C(6), surcharge / cess on non-residents, DTAA relief, and lower-deduction certificates under Section 197 — need a chartered accountant. Always quote the deductee's PAN on Form 26Q / 27Q.
Choose 194C for contractors, 194J for professionals, 194Q for goods purchases above ₹50 lakh, 194I for rent, or 194H for commission and brokerage. Each section has its own rate and threshold.
For 194C, decide whether you're entering a single payment or the year-to-date aggregate to the same contractor. For 194J, 194I, and 194H, enter the FY total. For 194Q, enter total purchases from the same seller in the financial year.
For 194C, mark whether the payee is an individual/HUF (1%) or a company (2%). For 194J, choose professional (10%) or technical (2%). For 194Q, confirm your preceding-FY turnover exceeds ₹10 crore. Always toggle the PAN switch — missing PAN triggers the 20% Section 206AA uplift.
The right panel shows the TDS amount, the net to remit to the payee, and a "How we got this rate" card explaining the section logic. If the threshold is not met, a green badge confirms no TDS is required for this payment.
Section 194C charges 1% TDS when the contractor is an individual or HUF, and 2% when the contractor is a company, firm, or other non-individual entity. TDS is required only if a single payment exceeds ₹30,000, or aggregate payments to the same contractor in the financial year exceed ₹1,00,000. Once either threshold is breached, TDS applies on the full amount paid — not just the excess.
Section 194J kicks in once payments to a payee in the financial year exceed ₹30,000 for the same category. Professional services (legal, medical, consulting, accounting, architectural) attract 10%. Technical services, royalty for film exhibition, non-compete fees, and call-centre operator fees attract 2%. Pick the right sub-type — the 10% vs 2% gap is large.
Section 194Q applies only if the buyer's turnover, gross receipts, or sales in the immediately preceding financial year exceeded ₹10 crore. The buyer deducts 0.1% on the value of goods purchased from a single seller that EXCEEDS ₹50 lakh in the financial year — not on the entire purchase. If the buyer's turnover is at or below ₹10 crore, the seller may instead need to collect TCS under Section 206C(1H).
TDS under 194I applies when annual rent paid to a single landlord exceeds ₹2,40,000. Rent for plant, machinery, or equipment is taxed at 2%; rent for land, building, furniture, or fittings is taxed at 10%. Once the annual threshold is breached, TDS applies to the full rent paid for the year — not just the amount above ₹2,40,000.
Section 206AA forces TDS at the higher of 20% or the applicable section rate when the payee has not provided a valid PAN. So a 194H commission payment that would normally attract 5% becomes 20% if the agent has not shared their PAN. Always collect and verify PAN before deducting — the calculator flags this uplift automatically when you toggle the PAN switch.
No. Payments to non-residents are governed by Sections 195, 196A, 196B, 196C, and 196D, with rates often modified by the Double Taxation Avoidance Agreement (DTAA) between India and the recipient's country. Surcharge and cess also apply differently. Use this tool for resident payees only and consult a CA for cross-border deductions and Form 15CA/15CB filings.
We build vendor-payment workflows that auto-pick the correct TDS section, apply Section 206AA uplifts, and generate Form 26Q-ready reports — wired into your existing accounting stack. The same engine that powers this calculator can run inside your CRM.
Talk to our CRM teamWe've built vendor-onboarding, TDS-deduction, and 26Q automation for finance teams across India — embed it in your accounting stack, hook it into your CRM, or get a private branded version.