TDS Calculator & Rate Finder (FY 2025-26)

Pick the nature of payment to see the TDS rate and the amount to deduct — for section 194C, 194J, 194I, 194H, 194A and more — including no-PAN and non-filer cases.

Section 194J · TDS rate
10%
TDS to deduct₹10,000.00
Typical threshold: ₹50,000. TDS applies only above the threshold.

Rates are for resident payees, FY 2025-26. Budget 2025 revised several thresholds — confirm the current limit for your section. Not tax advice.

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Frequently asked

What is the TDS rate under section 194J?

For FY 2025-26, TDS under 194J is 10% on professional services (fees for professional or royalty) and 2% on technical services, royalty for films, or call-centre operators. Deduct only once payments cross the section threshold.

What is the TDS rate under section 194C?

194C (payments to contractors) is 1% when the payee is an individual or HUF and 2% for other payees, on the taxable amount above the threshold.

What happens if the deductee has no PAN?

Under §206AA, if a valid PAN is not furnished, TDS is deducted at the higher of the normal rate or 20%. This calculator applies that when you tick the no-PAN option.

What is §206AB (non-filer)?

For a specified person who has not filed their income-tax return, TDS is deducted at a higher rate — broadly twice the applicable rate (or 5%, whichever is higher). Tick the non-filer option to apply it.

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