Withholding Tax
Tax Deducted at Source (TDS) Calculator
Compute the exact withholding tax deductible by businesses and individuals under Chapter XVII-B of the Income Tax Act. Check statutory thresholds and mandatory Section 206AA PAN penal rates.
Payment Parameters Chapter XVII-B
TDS Deduction Breakdown
TDS to be Deducted
₹ 5,000
Net Payout to Payee:
₹ 45,000
Applicable TDS Rate:
10.0%
Statutory Exemption Threshold:
₹ 30,000
Master TDS Rates & Exemption Thresholds
| Section | Nature of Payment | Threshold Limit | Standard Rate |
|---|---|---|---|
| 194C | Contractor / Sub-contractor payments | ₹30,000 single bill / ₹1,00,000 aggregate | 1% (Individual/HUF), 2% (Company/Firm) |
| 194J | Fees for professional services | ₹30,000 per financial year | 10% (Professional), 2% (FTS / Technical) |
| 194I | Rent on land, building, or factory | ₹2,40,000 per financial year | 10% (Land/Building), 2% (Plant/Machinery) |
| 194A | Bank fixed deposit interest | ₹40,000 (General) / ₹50,000 (Senior Citizen) | 10% |
| 194H | Commission or brokerage | ₹15,000 per financial year | 5% |