Calculate TDS deduction on rent, professional fees, contractor or commission payments.
Uses standard flat rates by category. Actual TDS depends on thresholds, PAN availability and current notifications — verify before deducting.
TDS uses a flat rate applied to the payment amount, based on the relevant Income Tax Act section: 10% for rent (194-I) and professional fees (194J), 1% for contractor payments (194C), and 5% for commission or brokerage (194H).
Yes — each section has its own annual threshold below which no TDS is required, and these change periodically. This calculator estimates the TDS amount assuming the payment is above the threshold; verify current thresholds before deducting.