TDS Calculator
Calculate Tax Deducted at Source (TDS) for various sections under Income Tax Act
TDS Details
Professional/Technical Services
Fees for Professional or Technical Services
Calculation Results
Gross Amount:
₹ 0.00
TDS Rate:
0%
TDS Amount:
- ₹ 0.00
Net Payment:
₹ 0.00
Payment Breakdown
Amount to be paid to Payee:
₹ 0.00
TDS to be deposited to Govt:
₹ 0.00
Section Details
Section: -
Type: -
-
Popular TDS Sections
Section 194J (10%)
Professional or technical services, fees for directors, royalty, non-compete fees
Section 194C (1%/2%)
Payments to contractors - 1% for individuals/HUF, 2% for others
Section 194I (2%/10%)
Rent - 2% for plant/machinery, 10% for land/building/furniture
Section 194A (10%)
Interest on fixed deposits, recurring deposits, or other deposits
Section 194H (5%)
Commission or brokerage payments
Section 194M (5%)
Payment to contractors/professionals by individuals/HUF (not liable for tax audit)
Important Notes
- ✓ TDS must be deducted when payment exceeds threshold limit for respective sections
- ✓ If PAN is not available, TDS is deducted at 20% (higher rate)
- ✓ TDS must be deposited to government within specified time limits
- ✓ TDS certificate (Form 16/16A) must be issued to deductee
- ✓ Quarterly TDS returns must be filed (Form 24Q/26Q/27Q)
- ✓ Late payment attracts interest under Section 201(1A)