GST & Tax
TDS Calculator
Section-wise TDS rates — 194C, 194J, 194H, 194IB, plus property bought from an NRI.
Rates last verified 2026-09-18 — always confirm against the current notification before filing.
TDS Calculator
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From FY 2026-27, filed as Section 393(1), Table 1, Sl. 6(i)(a) — payment code 1023.
No TDS while the relevant total (this contract) stays at or below ₹30,000.00; TDS applies to the full amount once it's crossed. A ₹1,00,000/year cumulative total to the same payee also triggers it independently.
TDS calculation
194C — Contractor payment (individual/HUF) · www.indianbusinesstools.com
Section numbers changed from FY 2026-27
The Income-tax Act, 2025 (in force from 1 April 2026) retires the 194-series and consolidates non-salary TDS into Section 393(1), filed against numeric payment codes (1001–1067) instead of the old section number on challans and returns. The familiar 194C/194J/194H names are kept above since that's still what everyone searches for and recognises — the new section and payment code for whichever one you pick shows just below the dropdown.
Buying property from an NRI: no TAN from 1 October 2026
TDS on property bought from a non-resident falls under Section 393(2) (old Section 195), not the 1% resident-seller rule. There's no ₹50 lakh threshold, and tax is deducted on the full price at the seller's capital gains rate plus surcharge and cess — 12.5% for a long-term gain before those — unless the seller has a lower deduction certificate. Until now the buyer needed a TAN and had to file quarterly returns. From 1 October 2026 (Notification 121/2026), a resident individual or HUF buyer instead pays and reports it on their PAN through the new Schedule E of Form 141. Pick “Property bought from a non-resident” above to work out the TDS and the Form 141 due date, or read what changes from 1 October.
Browse by section
Rate, threshold, worked example and FAQs for each section, with a direct link.
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 — the calculator applies that threshold for you based on the amount and any extra detail the section needs (payer type, seller type, buyer turnover), but for sections tested on an aggregate or per-payee basis (like 194C, 194H and 194J) it can only test the figure you enter, so enter the relevant running total rather than just this invoice if others already apply for the year.
Worked example
Paying a consultant a ₹75,000 professional fee under Section 194J (professional/consultancy services, 10%): since that's above the section's ₹50,000-a-year threshold, TDS is ₹7,500 on the full amount, so you pay out ₹67,500 and deposit ₹7,500 against their PAN. If they hadn't furnished a PAN, Section 206AA would override this with a flat 20% instead — ₹15,000. (A payment at exactly ₹50,000 wouldn't cross the threshold at all, so no TDS would apply.)
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, the month, or a single invoice, depending on the section. The calculator applies that threshold and shows nil TDS below it, but for a threshold tested on the year's aggregate to that payee, it can only test the amount you enter — so enter the running total for that payee, not just this one invoice, if others already count toward it.
How much TDS do I deduct when buying property from an NRI?
Under Section 393(2), deduct on the full sale price, not just the seller's gain, with no ₹50 lakh threshold. For a property held more than 24 months, the rate is 12.5% plus surcharge (10% above ₹50 lakh, 15% above ₹1 crore) and 4% cess: 13%, 14.3% or 14.95% in practice. For a short-term gain it's usually 30% plus surcharge and cess for an individual seller. If the seller has a Section 395 lower deduction certificate (Form 128), deduct at the certificate's rate instead.
Do I need a TAN to buy property from an NRI?
Not from 1 October 2026 if you're a resident individual or HUF. The Income-tax (Fifth Amendment) Rules, 2026 added Schedule E to Form 141, so you pay and report the TDS on your PAN within 30 days from the end of the month you deduct, then download Form 132 for the seller from TRACES. Deductions before 1 October 2026, and buyers that are companies or firms, still need a TAN, a challan and the quarterly return (Form 144).
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.