TDS calculator — rate, limit and net payment

Find the TDS rate and limit for common payments under the Income-tax Act 2025, and the net amount to pay.

TDS calculator

How much TDS to deduct?

Type of payment

Payment amount

₹

Total paid to this party this year (incl. this)

₹

Used to check the yearly limit.

Does the payee have PAN?

Payee is a senior citizen?

TDS to deduct–

Net amount payable–

From 1 April 2026 all TDS rates sit in Section 393 of the Income-tax Act 2025. The calculator also shows the old 1961 section for easy reference.
Limits: contractor ₹30,000 per bill or ₹1 lakh a year; professional/technical fees ₹50,000 a year; commission ₹20,000 a year; rent ₹50,000 a month; bank interest ₹50,000 a year (₹1 lakh for seniors).
No PAN? TDS is generally 20% (or the normal rate, if higher).
Deposit TDS by the 7th of next month (30 April for March) and file quarterly TDS returns.

What is the TDS rate on professional fees?

10% when total professional fees paid to the person cross ₹50,000 in the year. Technical fees attract 2%.

What happens if the payee does not give PAN?

TDS is generally deducted at 20%, or at the normal rate if that is higher.

By when should TDS be deposited?

By the 7th of the following month. For March, the deadline is 30 April. Quarterly TDS returns must also be filed.

Sources

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