TDS Section & Rate Finder with Threshold Calculator
Instant statutory rates, threshold caps, 206AA / 206AB penal rates, and net invoice payment computation.
Live TDS & Net Vendor Payment Calculator
Payee Constitution:
Applicable Rate
1%
Base Rate: 1% u/s 194C
TDS to Deduct
₹1,500
Deposit by 7th of next month
Net Pay to Vendor
₹1,48,500
Disburse after tax deduction
Statutory Form
Form 26Q
Issue Form 16A quarterly
| Section | Nature of Payment | Threshold Limit | Ind / HUF | Others | Form |
|---|---|---|---|---|---|
194C Sec 393(1) | Payments to Contractors & Sub-contractors Advertising, catering, transport, manufacturing/supplying product as per specification 💡 Nil TDS on transport contractors who own ≤10 goods carriages and furnish valid PAN + declaration. | ₹30,000 (single bill) or ₹1,00,000 (annual aggregate) | 1% | 2% | 26Q |
194J(1)(a) Sec 393(2) | Fees for Professional Services & Director Fees Legal, medical, engineering, CA, architectural, consultancy, director sitting fees 💡 Director sitting fees and remuneration not covered under Sec 192 attracts 10% TDS without any ₹30,000 threshold. | ₹30,000 per FY (No limit for Director remuneration/sitting fees) | 10% | 10% | 26Q |
194J(1)(b) Sec 393(3) | Fees for Technical Services (FTS) & Call Centers Managerial, technical, consultancy services, call center operator charges, royalty for cinematographic films 💡 Reduced from 10% to 2% to remove parity dispute with Sec 194C contract works. | ₹30,000 per FY | 2% | 2% | 26Q |
194-I(b) Sec 393(4) | Rent of Land, Building or Furniture Commercial / residential premises, office tenancy, factory shed, furniture or fittings 💡 Threshold applies per co-owner if property is held in joint ownership with defined shares. | ₹2,40,000 per FY | 10% | 10% | 26Q |
194-I(a) Sec 393(5) | Rent of Plant, Machinery or Equipment Industrial machinery, generator sets, construction equipment, servers 💡 Lower 2% rate applies specifically to plant, equipment and machinery leasing. | ₹2,40,000 per FY | 2% | 2% | 26Q |
194H Sec 393(6) | Commission or Brokerage Real estate brokerage, sales agency commission, consignment agency charges 💡 Reduced from 5% to 2% effective Budget 2024. Excludes insurance commission (Sec 194D) and loan underwriting. | ₹15,000 per FY | 2% | 2% | 26Q |
194Q Sec 393(7) | Purchase of Goods Exceeding ₹50 Lakhs Raw material procurement, trading inventory, capital equipment purchases 💡 Applies to buyers whose turnover in preceding FY > ₹10 Crores. TDS is on amount exceeding ₹50 Lakhs. Takes precedence over TCS u/s 206C(1H). | ₹50,00,000 aggregate purchases in the FY from single seller | 0.1% | 0.1% | 26Q |
194R Sec 393(8) | Benefits or Perquisites from Business or Profession Dealer incentives, gift hampers, foreign tour sponsorships, free samples given to social media influencers 💡 Deductor must ensure tax is paid before releasing in-kind non-monetary perquisites (advance challan verification). | ₹20,000 aggregate per FY | 10% | 10% | 26Q |
194T Sec 393(9) NEW | Payments to Partners (Salary, Remuneration, Interest, Bonus) Partner remuneration, interest on capital, bonus or commission paid by Firm / LLP 💡 Brand new provision introduced via Finance (No. 2) Act, 2024. Effective 1 April 2025. Mandatory for all partnership firms and LLPs. | ₹20,000 aggregate per FY | 10% | 10% | 26Q |
194A Sec 393(10) | Interest other than Interest on Securities Unsecured loan interest, inter-corporate deposits (ICD), NBFC interest, bank FD interest 💡 Form 15G / 15H validly submitted exempts deductor from deducting TDS. | ₹40,000 per FY for banks (₹50,000 for senior citizens); ₹5,000 for others | 10% | 10% | 26Q |
194-IA Sec 393(11) | Transfer of Certain Immovable Property (Other than Agricultural) Purchase of flat, commercial unit, plot, villa from resident seller 💡 Higher of agreement value or Section 50C Stamp Duty Value is taken for threshold and deduction. Deposited via Form 26QB. | ₹50,00,000 sale consideration or Stamp Duty Value (SDV) | 1% | 1% | 26Q |
194-IB Sec 393(12) | Payment of Rent by Individual or HUF Not Subject to Tax Audit Residential flat or bungalow rent paid by salaried employees / individuals 💡 Reduced from 5% to 2% in Budget 2024. Deducted once a year in March or last month of tenancy. Deposited via Form 26QC. | Exceeding ₹50,000 per month (or part of month) | 2% | 2% | 26Q |
194M Sec 393(13) | Payment by Individual/HUF for Contract Work or Professional Fees Personal wedding catering, home interior decoration, event management, architect fees 💡 Reduced from 5% to 2% in Budget 2024. Deposited via Form 26QD with no TAN requirement. | ₹50,00,000 aggregate per FY | 2% | 2% | 26Q |
194S Sec 393(14) | Payment on Transfer of Virtual Digital Assets (Crypto / NFT) Crypto exchange trades, P2P token transfers, tokenized digital assets 💡 Applies to gross transaction value. If in-kind trade, buyer must verify tax deposit before exchange. | ₹50,000 per FY for specified persons; ₹10,000 for others | 1% | 1% | 26Q |
192 Sec 392 | TDS on Salary & Remuneration to Employees Monthly salary, bonuses, perquisites, gratuity, leave encashment 💡 Calculated at average income tax rate based on employee declaration of regime and eligible Chapter VI-A deductions. | Basic Exemption Limit of applicable tax regime | 0% | 0% | 24Q |
195 Sec 393(15) | Other Sums Payable to Non-Resident / Foreign Company Royalty, FTS, interest, consulting charges remitted outside India 💡 Requires Form 15CA & 15CB certification. Rates subject to Double Tax Avoidance Agreement (DTAA) treaty rates + Surcharge + 4% Cess. | No Minimum Threshold (Every rupee taxable) | 20% | 20% | 27Q |
!Section 206AA: No PAN Furnished
If the deductee fails to furnish their valid PAN, tax must be deducted at the highest of:
- At the rate specified in the relevant Act provision
- At the rate or rates in force
- At the rate of 20% (5% for Sec 194Q / 194S)
!Section 206AB: ITR Non-Filers
For specified persons who have not filed ITR for the preceding FY (with aggregate TDS/TCS ≥ ₹50,000), deduct at higher of:
- Twice the rate specified in the Act
- At the rate of 5%
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Statutory & Compliance Disclaimer
This tool is an automated calculation, formatting, and compliance aid provided for informational purposes only. It does not constitute formal legal, taxation, or professional auditing advice. Calculations, citations, and draft documents must be independently verified by a qualified Chartered Accountant (CA) or Company Secretary (CS) against statutory provisions and applicable ICAI/ICSI guidelines before execution or certification.