TDS Deduction Calculator (FY 2026-27)
Pick the nature of payment, the payee type and the amount. The calculator checks the threshold, applies the rate and shows TDS and the net amount to pay. From 1 April 2026 the Income-tax Act, 2025 applies; the old section numbers are shown for reference because most people still search by them.
Quick answer
TDS = payment amount × applicable rate, if the payment crosses the threshold for that nature of payment. For FY 2026-27 the rates and thresholds are broadly unchanged, but the sections moved from 194-series to Section 393 of the Income-tax Act, 2025. Without a valid PAN, TDS is generally 20%.
How to use the TDS Deduction Calculator (FY 2026-27)
- Choose the nature of payment (e.g. professional fees, contractor, rent).
- Choose whether the payee has a valid PAN, and the payee type where it matters.
- Enter the payment amount and, where asked, the total paid to this payee this year.
- Read TDS, net payable and the applicable threshold.
Worked example
Professional fee of ₹80,000 to a designer with PAN: threshold ₹50,000 is crossed, rate 10%, so TDS = ₹8,000 and net payable = ₹72,000.
Formula
If amount (or aggregate) > threshold: TDS = Amount × Rate ÷ 100 Net payable = Amount − TDS
Frequently asked questions
Did TDS rates change on 1 April 2026?
The Income-tax Act, 2025 replaced the 1961 Act from 1 April 2026 and consolidated most TDS provisions into Section 393. The Income Tax Department has clarified that rates and monetary thresholds were not changed by the new Act itself.
Is TDS deducted on the GST portion of an invoice?
Generally not, where GST is shown separately on the invoice; TDS is deducted on the value excluding GST.
What if the payee has no PAN?
TDS is generally deducted at 20% (or the normal rate if higher).
Is this tax advice?
No. It is a calculator for common cases. Confirm special cases (lower-deduction certificates, non-residents, DTAA) with a chartered accountant.
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