Calculate TDS deductible on salary, rent, professional fees, contractor payments and more — FY 2025-26.
| Section | Nature of Payment | Threshold | Rate (PAN) |
|---|---|---|---|
| 192 | Salary | Basic exemption limit | As per slab |
| 194A | Interest (Bank/FD) | ₹40,000 (₹50K senior) | 10% |
| 194C | Contractor (Individual) | ₹30,000 single / ₹1L annual | 1% |
| 194C | Contractor (Company) | ₹30,000 single / ₹1L annual | 2% |
| 194H | Commission / Brokerage | ₹15,000 | 5% |
| 194I | Rent — Land & Building | ₹2,40,000 | 10% |
| 194I | Rent — Plant & Machinery | ₹2,40,000 | 2% |
| 194IB | Rent by Individual (>₹50K/mo) | ₹50,000/month | 5% |
| 194J | Professional Fees | ₹30,000 | 10% |
| 194J | Technical Services / Royalty | ₹30,000 | 2% |
| 194Q | Purchase of Goods | ₹50 lakh | 0.1% |
| 194N | Cash Withdrawal (>₹1Cr) | ₹1 Crore | 2% |
If PAN not provided: TDS at 20% or double the applicable rate, whichever is higher (Section 206AA).