TDS Deduction Calculator (Sections 194J, 194C, 194I, 194H, 194Q)
Compute statutory Tax Deducted at Source across professional fees, contractor bills, commercial rent, and purchase of goods with statutory exemption thresholds.
D BIZ TDS Deduction Calculator
Calculate exact TDS deductions, net vendor disbursements, GST segregation rules, Section 206AA non-PAN penalty rates, and compliance deposit dates.
Invoice & Payee DetailsSection 194J(1)
Services rendered by professional practitioners such as legal, medical, engineering, accountancy, technical consultancy, or interior decoration.
Payment & TDS Settlement VoucherFY 2024-25 / 2025-26
Complete TDS Rate Chart as per Income Tax Act (FY 2025-26 & AY 2026-27)
Statutory rates reflecting all provisions applicable for Budget 2026 and AY 2026-27.
| Section | Nature of Payment / Service | Individual / HUF | Company / Others | Exemption Threshold | Return Form |
|---|---|---|---|---|---|
| Sec 194J(1) | Professional & Legal Fees (CA, Lawyer, Doctor, Architect, Consultant) Professional & Legal | 10% | 10% | ₹30,000 per financial year | Form 26Q |
| Sec 194J(1) | Technical Services (FTS) & IT / Software Consultancy IT & Technical Services | 2% | 2% | ₹30,000 per FY (Rationalized 2% rate) | Form 26Q |
| Sec 194J | Call Center Operations & BPO Support Services IT & Technical Services | 2% | 2% | ₹30,000 per financial year | Form 26Q |
| Sec 194J(1)(ba) | Director Remuneration, Sitting Fees & Commission (Non-Salary) Corporate Governance | 10% | 10% | No basic threshold (TDS applies on all amounts from ₹1) | Form 26Q |
| Sec 194C | Works Contract / Subcontract (Civil, Catering, Advertising, Printing) Contractor & Works | 1% | 2% | Single bill > ₹30,000 OR Aggregate in FY > ₹1,00,000 | Form 26Q |
| Sec 194C(6) | Goods Transport Agency (GTA) with PAN Declaration (≤ 10 carriages) Contractor & Works | 0% | 0% | 0% Nil TDS upon furnishing PAN declaration of owning ≤ 10 goods carriages | Form 26Q |
| Sec 194-I(b) | Rent on Commercial Land, Office Space, Building or Furniture Rent & Real Estate | 10% | 10% | ₹2,40,000 per financial year (₹20,000/month) | Form 26Q |
| Sec 194-I(a) | Rent on Plant, Machinery, Industrial Equipment or Generator Sets Rent & Real Estate | 2% | 2% | ₹2,40,000 per financial year | Form 26Q |
| Sec 194-IB | Rent paid by Individuals/HUF not liable to Tax Audit (> ₹50k/month) Rent & Real Estate | 2% | 2% | Rent > ₹50,000 per month (Budget 2024: 2% rate) | Form 26QC |
| Sec 194H | Commission or Brokerage (Sales Agency, Property Brokers, Consignment) Commission & Brokerage | 2% | 2% | ₹15,000 per FY (Budget 2024: 2% rate) | Form 26Q |
| Sec 194-O | E-Commerce Operator payment to E-Commerce Participants E-Commerce & Digital | 0.1% | 0.1% | ₹5 Lakhs for Ind/HUF with PAN; Nil for others (Budget 2024: 0.1%) | Form 26Q |
| Sec 194Q | Purchase of Goods exceeding ₹50 Lakhs (by Buyer with turnover > ₹10 Cr) Goods & Supply | 0.1% | 0.1% | 0.1% on purchase value exceeding ₹50 Lakhs in FY | Form 26Q |
| Sec 194M | Payments to Contractors/Professionals by Ind/HUF (Not under Tax Audit) Payments by Ind/HUF | 2% | 2% | Aggregate payments > ₹50 Lakhs in FY (Budget 2024: 2%) | Form 26QD |
| Sec 194A | Interest other than Interest on Securities (Unsecured loans, NBFC) Finance & Interest | 10% | 10% | ₹40,000 (₹50,000 for Senior Citizens; ₹5,000 for others) | Form 26Q |
| Sec 194R | Benefit or Perquisite arising from Business or Profession Business Benefits | 10% | 10% | ₹20,000 per financial year | Form 26Q |
1.0% per month or part of a month from the date on which tax was deductible to the date on which tax is actually deducted.
1.5% per month or part of a month from the date on which tax was deducted to the date on which tax is actually paid to the credit of the Government.
If TDS is not deducted or not deposited before the ITR filing due date, 30% of the expenditure is disallowed for corporate income tax.
Statutory CBDT Circular No. 23/2017 Rule
As of September 30, 2026, TDS deducted during any month must be deposited to the Central Government via Challan ITNS 281 by the 7th of the following month (30th April for March deductions). Failure to deduct or deposit TDS attracts mandatory 30% expense disallowance under Section 40(a)(ia) and penal interest under Section 201(1A).
As clarified by the Central Board of Direct Taxes (CBDT), where GST on services has been indicated separately in the invoice, tax must be deducted at source strictly on the value of goods/services excluding the GST component.
How to Use the TDS Deduction Calculator (Sections 194J, 194C, 194I, 194H, 194Q)
Select TDS Section
Choose 194J (Professional/Technical), 194C (Contractor), 194I (Rent), 194H (Commission), or 194Q (Goods).
Input Invoice Particulars
Enter net invoice amount and GST amount to ensure compliance with CBDT Circular 23/2017.
Verify Payee Status
Select whether the vendor is an Individual/HUF or a Corporate entity to apply the correct rate.
Get Net Payable Amount
Review exact TDS deduction and net cheque/RTGS payout amount to vendor.
Key Highlights & Capabilities
Frequently Asked Questions (FAQs)
Is TDS calculated on the total bill amount including GST or excluding GST?
As per CBDT Circular No. 23/2017, TDS is deducted strictly on the taxable value excluding GST, provided the CGST, SGST, or IGST amount is separately indicated on the invoice. If the invoice does not segregate GST, TDS is deducted on the total bill value.
What is the threshold limit for TDS under Section 194J?
Under Section 194J, TDS is deducted if total payments to a professional or technical service provider exceed ₹30,000 in a financial year. The rate is 2% for technical services/BPOs and 10% for other professional services (CAs, advocates, doctors, architects).
What happens if a vendor does not provide a valid PAN?
Under Section 206AA of the Income Tax Act, if the payee fails to furnish a valid Permanent Account Number (PAN), TDS must be deducted at the higher of: the rate specified in the Act, or 20%.
Need Custom Corporate Advisory or Audit Filing?
Empanelled Chartered Accountants and Company Secretaries at D BIZ are available for direct advisory sessions.
Complete D BIZ Tools Suite
Select any tool to load its interactive calculation workspace.
D BIZ Statutory Compliance Calendar & Google Calendar Linker
Generate a custom statutory compliance calendar for your client with Companies Act, GST, Income Tax, TDS, PF, and ESI deadlines. Features 1-click Google Calendar event linking and .ICS batch export.
GSTR-1 to Excel & GSTR-3B Reconciler
Convert single or multiple GSTR-1 JSON files into multi-sheet Excel. Combine monthly GSTR-3B PDFs and cross-verify tax liabilities to prevent automated DRC-01B notices.
D BIZ Smart Invoice & Voucher Generator
Generate GST Tax Invoices (Rule 46), Payment Vouchers (Rule 52), Receipt Vouchers (Rule 50), Expense Vouchers, Bills of Supply, Credit/Debit Notes, and Delivery Challans with logo upload.
D BIZ GST Calculator
Calculate GST, CGST, SGST, IGST, and price inclusive/exclusive breakdown instantly.
D BIZ Income Tax (ITR) Calculator
Compare Budget 2026 New Tax Regime (with ₹75,000 standard deduction) vs Old Tax Regime for AY 2026-27.
D BIZ Partnership Remuneration & Interest Calculator
Calculate maximum allowable partner remuneration and 12% capital interest under Section 40(b) of the Income Tax Act for Budget 2026 & AY 2026-27.
D BIZ TDS Deduction Calculator
Calculate Section 194J, 194C, 194I, 194H, 194Q TDS deductions by service type, bill value, GST segregation, and Income Tax Act 2025 rates.
D BIZ Possible GSTIN Generator
Generate valid 15-digit GSTIN numbers for any state using PAN, registration count, and official Luhn Modulo-36 checksum.
D BIZ HRA Exemption Calculator
Calculate Section 10(13A) House Rent Allowance tax exemption and taxable component.
D BIZ GST Rate Comparison
Compare GST rates across 5%, 12%, 18%, and 28% categories with historical comparisons.
D BIZ GST Late Fee & Interest Calculator
Compute Section 47 late fee and 18% p.a. Section 50 interest on delayed GSTR-3B filings.
D BIZ Advance Tax Installment Calculator
Calculate quarterly advance tax installments (15%, 45%, 75%, 100%) and avoid Section 234B/C interest.
D BIZ Capital Gains Tax Calculator
Calculate Short-Term (STCG) and Long-Term (LTCG) taxes with Budget 2026 12.5% rate and ₹1.25L exemption.
D BIZ HSN / SAC Code Finder
Fast lookup for Goods (HSN) and Services (SAC) classification codes and applicable GST tariff rates.
D BIZ Salary In-Hand Calculator
Convert annual CTC into monthly take-home salary after EPF, Professional Tax, and TDS.
D BIZ Gratuity Calculator
Calculate mandatory gratuity payout based on 15/26 formula and service tenure.
D BIZ EPF Retirement Calculator
Project employee provident fund corpus at retirement age 58 with 8.25% compounding.
D BIZ Business Setup Cost Calculator
Estimate company registration cost (Pvt Ltd, LLP, Dubai, US) with instant quote breakdown.
D BIZ Business Name Generator
Generate legally compliant, unique brand and company names ready for MCA CRC approval.
D BIZ Trademark Class Finder
Search all 45 Nice trademark classes and find the exact class for your brand.
D BIZ Business ROI Calculator
Calculate Return on Investment, annualized ROI, and CAGR on business expenditures.
D BIZ Startup Valuation & Dilution Calculator
Compute Pre/Post-Money valuation, cap table dilution, and investor equity stake for fundraising.
D BIZ Authorized Capital & ROC Fee Calculator
Estimate statutory ROC filing fees (SH-7) and state stamp duty to increase authorized share capital.
D BIZ SIP Calculator
Calculate returns on monthly mutual fund SIP investments with compounding growth.
D BIZ Mutual Fund & Lumpsum Calculator
Estimate future returns for one-time lumpsum mutual fund and equity investments.
D BIZ PPF Calculator
Calculate guaranteed returns on Public Provident Fund with 7.1% tax-free compounding.
D BIZ NPS Pension Calculator
Compute National Pension System retirement corpus, 60% lumpsum, and monthly annuity.
D BIZ Retirement Planning Calculator
Calculate the exact inflation-adjusted corpus required to retire comfortably.
D BIZ Loan EMI Calculator
Calculate monthly EMI installments, total interest, and amortized repayment schedules.
D BIZ Home Loan EMI & Tax Saver
Calculate housing loan EMI and tax deduction benefits under Section 24b and 80C.
D BIZ Fixed Deposit (FD) Calculator
Calculate quarterly compounded maturity value and senior citizen bonus returns.
D BIZ Recurring Deposit (RD) Calculator
Calculate total maturity proceeds on monthly recurring deposits in banks.
D BIZ Simple vs Compound Interest Calculator
Side-by-side comparison of simple interest vs compounded returns over any period.
D BIZ Loan vs. Own Funds Calculator
Compare whether taking a loan or paying from own funds is more profitable for cars, homes, or machinery. Includes PDF & Excel exports.
Need Help Executing Your Business or Tax Filings?
Our team of Chartered Accountants, Company Secretaries, and Trademark Attorneys in Trivandrum & Kochi are ready to assist you.