Chapter XVII-B Income Tax Act 1961
TDS Rate, Threshold & Withholding Calculator
Compute Tax Deducted at Source (TDS) under Sections 194C, 194J, 194I, 194H, 194Q, and 194A. Features Budget 2024 rate reductions and Section 206AA non-PAN penalty rules.
Statutory TDS to Withhold
₹10,000
Gross Bill: ₹1,00,000 | Net Payable to Vendor: ₹90,000
Section & Rate
Sec 194J (10%)
Threshold: ₹30,000 per financial year
Deposit Due Date
7 Nov 2026
7th of following month
Transaction Parameters
Deducted on payments to advocates, doctors, chartered accountants, software architects, and consulting firms.
₹
Has Valid PAN Furnished?
If No, mandatory 20% TDS under Section 206AA
Statutory Withholding Schedule
Gross Invoice Amount₹1,00,000
Exemption Threshold Limit₹30,000 per financial year
Exceeded (TDS Applicable)TDS Rate AppliedNormal statutory rate
10%TDS Amount to be Deposited to Govt₹10,000
Net Cheque / NEFT to Vendor₹90,000
TDS Compliance Checklist:
- Challan 281: Deposit TDS to government treasury by the 7th of the following month (30th April for March deductions).
- Form 26Q Filing: File quarterly TDS return by 31st July, 31st Oct, 31st Jan, and 31st May.
- Form 16A Issuance: Issue TDS certificate to vendor within 15 days of filing return.