TDS Calculator
Calculate Tax Deducted at Source for Sec 194C, 194J, 194I, 194H, 194Q & 194A with PAN validation and Challan 281 dates.
TDS Rate & Deduction Calculator
Updated for FY 2025-26 & 2026-27 including Budget 2024 Section 194H/194IB rate cuts
1% for Individuals/HUF, 2% for Corporate entities. Applies if single bill > ₹30k or yearly aggregate > ₹1L.
TDS Deductible: ₹500
TDS Rate Applied
1%
Standard statutory rate
TDS to Deposit
₹500
To be deposited by 7th of next month
Net Payable to Vendor
₹49,500
Disburse this amount to party's bank account
- Deposit Due: 7th of following month (30th April for March)
- Deposit Challan: Challan ITNS 281 (Major Head 0020/0021)
- Quarterly Return: Form 26Q (due 31st of month following quarter)
- TDS Certificate: Form 16A generated within 15 days of return
Need a CA to deposit TDS and file Form 24Q / 26Q?
Avoid Section 234E late fees of ₹200 per day.
TDS & Withholding Tax Auditor
Section 194 Series Compliance Specialist · Digital Bharat Law
Suggested Questions for this Tool:
Understanding TDS Calculator
Tax Deducted at Source (TDS) is a mechanism introduced by the Income Tax Department to collect direct tax at the very point of income generation. The deductor (payer) must withhold a specified statutory percentage from the payee's bill and remit it to the Central Government via Challan ITNS 281.
Different expenditure categories are governed by specific sections of the Income Tax Act, such as Section 194C (contractors), Section 194J (professional/technical fees), Section 194I (rent), and Section 194H (brokerage).
* TDS must be deposited by the 7th of the following month (and 30th April for March deductions).
Key Regulatory Rules & Thresholds (FY 2025–27)
Essential departmental provisions, tax brackets, and statutory compliance mandates.
Budget 2024 Rate Rationalization
Budget 2024Section 194H (commission/brokerage) and Section 194-IB (rent by individuals) rates reduced to 2% to ease working capital.
Section 206AB Higher Rate for Non-Filers
Sec 206ABHigher TDS rate (twice the normal rate or 5%) applies to payees who haven't filed ITR in the preceding year with TDS > ₹50,000.
Section 194Q & 206C(1H) Goods Purchase
Sec 194Q0.1% TDS on aggregate purchase of goods exceeding ₹50 Lakhs from a single supplier in a financial year.
Form 26Q & 24Q Quarterly Filing
Quarterly DueDeductors must file quarterly TDS returns in Form 26Q (non-salary) and 24Q (salary) to credit tax in payee's Form 26AS/AIS.
Frequently Asked Questions
Authoritative answers to common questions and search queries verified by Chartered Accountants.
Need official verification or statutory filing?
Don't leave money on the table or risk statutory notices. Consult with the Digital Bharat Law compliance team to audit your numbers and file returns with 100% regulatory compliance.
Numbers look good? Let's get them filed.
Avoid penalties and claim 100% of your legal deductions. Digital Bharat Law's compliance desk takes care of the paperwork.
- No hidden fees
- Filed by a real CA
- Cancel anytime
Done calculating? Let our specialists handle the filing.
Save your calculations and let our team file the actual statutory returns with zero hassle.