Select the payment type and enter the amount — see the exact TDS rate, threshold, and amount to deduct under the correct Income Tax Act section.
Common TDS Sections at a Glance
| Section | Nature | Rate | Threshold |
|---|---|---|---|
| 194C | Contractor (Individual/HUF) | 1% | ₹30,000 single / ₹1,00,000 aggregate |
| 194C | Contractor (Others) | 2% | ₹30,000 single / ₹1,00,000 aggregate |
| 194J | Professional/Technical Fees | 10% | ₹30,000 |
| 194H | Commission/Brokerage | 5% | ₹15,000 |
| 194I | Rent (Land/Building) | 10% | ₹2,40,000 |
| 194A | Interest | 10% | ₹40,000 |
If the deductee doesn't furnish PAN, TDS applies at 20% flat regardless of the section, under Section 206AA.
Related: TDS return filing in Faridabad · TDS deadlines & penalty guide · Tax compliance services
