TDS Calculator (Non-salary Payments)
Pick the payment type, enter this payment and the total paid to the same person this year, and see whether TDS applies and how much to deduct.
Rates and thresholds reflect Budget 2025 changes (e.g. ₹50,000 for professional fees and per-month rent).
How to use the TDS Calculator
- Choose the payment type (old section number shown).
- Enter this payment (monthly rent for rent sections).
- Enter the total paid to this payee in the financial year, including this payment.
- Set payee type, PAN status and senior-citizen status where relevant.
Examples
Professional fees ₹60,000
Input: 194J, ₹60,000, PAN available
Result: TDS 10% = ₹6,000
Contract ₹25,000, ₹80,000 paid this year
Input: 194C, individual
Result: No TDS (below ₹30,000 single and ₹1,00,000 annual)
Frequently asked questions
What changed with the Income-tax Act, 2025?
From 1 April 2026 TDS on non-salary payments is consolidated in section 393 of the new Act in tables instead of sections 194–194T. The tax department says rates and thresholds are largely the same — confirm the specific item before deducting.
What if the payee has no PAN?
TDS applies at the higher of twice the normal rate or 20% (5% for purchase of goods).
Does this cover salary TDS?
No. Salary TDS depends on the employee's estimated annual tax — use the income tax calculator.
Learn more
Estimates, not tax or legal advice. Results come from the published rules for the cases this calculator covers; your own circumstances can change them.
Last checked 2026-10-30 by the TakeHomeWorld editors · How we calculate and check rates · Runs entirely in your browser; nothing you type is stored.