How this calculator works
TDS (Tax Deducted at Source) is deducted by the payer at the time of making certain payments, and deposited with the government on the payee's behalf. The math is simple once you know the applicable rate: TDS amount = Payment amount × rate ÷ 100, and Net payment = Payment amount − TDS amount. The payee then claims credit for the TDS deducted against their own final tax liability when filing their return.
The rate depends entirely on the nature of the payment and the section it falls under — professional fees, contractor payments, rent, interest, commission, and partner payments each have their own rate, and in some cases (like contractor payments and rent) the rate also depends on who is receiving the payment.
TDS rates by section (this calculator)
| Payment type | Section | Rate |
|---|---|---|
| Professional or technical fees | 194J | 10% |
| Contractor payment, individual/HUF | 194C | 1% |
| Contractor payment, other than individual/HUF | 194C | 2% |
| Rent — land, building, furniture | 194I | 10% |
| Rent — plant, machinery, equipment | 194I | 2% |
| Interest other than on securities | 194A | 10% |
| Commission or brokerage | 194H | 5% |
| Payment to a partner above ₹20,000/year | 194T | 10% |
Each section carries its own threshold below which TDS doesn't apply at all, and these thresholds vary by section — this calculator shows you the rate math once TDS is applicable, not whether your specific payment has crossed the threshold. Confirm applicability with your CA before deducting or reporting.
Shunya's CA team can confirm the right section, rate, and threshold for your specific payment during a free consultation.
Book a Free Consultation →What TDS rate applies to professional fees?
Professional or technical fees fall under Section 194J and attract TDS at 10%. This covers payments to consultants, lawyers, doctors, engineers, and similar professionals, as well as technical or consultancy services.
Is there a minimum amount below which TDS doesn't apply?
Yes — each TDS section has its own threshold below which no TDS applies, and these thresholds vary by section. This calculator shows you the rate math once TDS is applicable; confirm whether you've crossed the threshold for your specific section during a consultation with your CA.
What is Section 194T?
Section 194T is a newer TDS provision that applies to payments made by a partnership firm or LLP to its partners — including salary, remuneration, commission, bonus, and interest — once the total crosses ₹20,000 in a financial year. TDS is deducted at 10%.
Who deducts TDS — payer or payee?
The payer (the person or business making the payment) deducts TDS and deposits it with the government on the payee's behalf. The payee then gets credit for this amount against their own final tax liability when they file their return.
This tool is for quick estimation only and is not a substitute for professional tax advice. For your specific situation, consult a practicing CA.
Claim your TDS credit in your ITR
A Shunya CA reconciles TDS with Form 26AS and files your return so every credit is claimed.
Get Started →