TDS Calculator — Professional & Contractor Payments
Use your own assumptions to estimate resident-payment TDS from annual aggregate, category, and PAN status before deciding the next operational step.
Estimate only; confirm current law, facts, and official filing requirements.
Verified basis: rates and thresholds shown are for resident payments under the cited provisions. Check the applicable financial year, surcharge rules and any lower-deduction certificate.
Select the reviewed Act, financial year and payment regime, then enter the payment and aggregate values to view an estimate.
Method and sources
Applies the selected reviewed financial year and resident-payment regime, section, payment type, payee type, PAN status, and entered financial-year aggregate to the stated threshold and rate assumptions.
Frequently asked questions
For FY 2026-27, section 393 of the Income-tax Act, 2025 generally applies 10% to professional services and 2% to specified technical services and certain other categories.
For FY 2026-27, section 393 generally applies 1% when the resident contractor is an individual or HUF and 2% when the payee is another person.
Yes. This tool uses ₹50,000 aggregate for professional or technical services. For contractor payments it uses ₹30,000 per payment and ₹1,00,000 aggregate. Confirm the tax year and any lower-deduction certificate before deduction.
Reviewed 2026-09-14. Income Tax DepartmentFinance Bill 2026 explanatory memorandum