GST & Tax
TDS Calculator
Section-wise TDS rates — 194C, 194J, 194H, 194IB and more.
Rates last verified 2024-10-01 — always confirm against the current notification before filing.
Notes on TDS deduction
If the deductee hasn't furnished a valid PAN, Section 206AA overrides the section-specific rate with a flat 20% (or the section rate if higher). Most sections also carry a minimum threshold below which no TDS applies at all — this calculator computes the rate on the amount you enter and doesn't check thresholds for you, so confirm the threshold for your section before deducting on a small payment.
Worked example
Paying a consultant a ₹50,000 professional fee under Section 194J (professional/consultancy services, 10%): TDS is ₹5,000, so you pay out ₹45,000 and deposit ₹5,000 against their PAN. If they hadn't furnished a PAN, Section 206AA would override this with a flat 20% instead — ₹10,000.
Frequently asked questions
What if the person I'm paying hasn't given me a PAN?
Section 206AA overrides the section-specific rate with a flat 20% (or the section's own rate, if that happens to be higher). This calculator's "without PAN" option applies that override for you.
Do I deduct TDS on the GST portion of an invoice?
Generally no — per CBDT Circular No. 23/2017, TDS under Chapter XVII-B should be deducted only on the amount excluding GST, as long as the GST component is shown separately on the invoice. Confirm this against the specific section and the invoice format before relying on it.
Is TDS due even on very small payments?
No — most sections only apply once payments cross a threshold for the year (or in a single payment, depending on the section). This calculator computes the rate on whatever amount you enter without checking that threshold, so confirm it separately for the section you're using.
Who is responsible for depositing TDS with the government?
The person or business making the payment (the deductor) — not the payee. You deduct it at the time of payment or credit, whichever is earlier, and deposit it with the government along with a TDS return.