TDS Calculator
Check whether tax has to be deducted on a payment to a resident payee — the threshold test, the rate for that section, the TDS, and what is left to pay the payee.
The payment
Work contracts, job work, carriage of goods or passengers, advertising, catering.
₹
₹
Including the payment above. The yearly limit is ₹1,00,000.
From 1 April 2026 the same rules are quoted under Section 393 of the Income-tax Act 2025.
What to deduct
TDS to deduct
₹500
1% on ₹50,000 under Section 393(1), Table Sl. No. 6(i)
Threshold testThis payment of ₹50,000 is above the ₹30,000 single-payment limit, so the section applies.Crossed
Rate appliedNormal rate for this payment is 1%.1%
Amount deducted onOnce the threshold is crossed, TDS comes off the whole payment, not only the excess.₹50,000
TDS₹500
Net payable to the payee₹49,500
Section quotedThe Income-tax Act 2025 folds section 194C into Section 393 from 1 April 2026 — same rate, same limit, new numbering.Section 393(1), Table Sl. No. 6(i)
An estimate for resident payees using the FY 2026-27 rates and limits. Surcharge and cess are not added (they do not normally apply to a resident TDS deduction), and payments to non-residents — section 195 and the rest — are not covered here. Lower or nil deduction certificates, 197 orders, 206AB higher rates for non-filers and declarations such as 15G/15H are also outside this page. Confirm the section and rate before you actually deduct and deposit.