Free tool
TDS Rate Lookup for Common Payments
Pick the type of payment to see the usual TDS rate, the threshold and the section, and estimate the TDS on an amount.
Contractors (payee is an individual or HUF)
- Section (Income-tax Act, 1961 numbering)
- 194C
- Usual TDS rate
- 1%
- Threshold
- ₹30,000 for a single payment, or ₹1,00,000 in total in the year
If the payee has not given a PAN, a higher rate generally applies.
Indicative only and not yet verified against the official rate chart. Rates, thresholds and section numbers change, and some payments have conditions this tool does not cover. Not tax advice.
TDS questions
What is TDS?
Tax deducted at source. The person making certain payments deducts a percentage as tax before paying, and deposits it with the government on the payee's behalf.
What happens if the payee has no PAN?
A higher rate generally applies when the payee does not provide a PAN. Collect PAN details before you pay.
Are these the rates for FY 2026-27?
These are the rates commonly quoted by tax sources in November 2026 and have not been confirmed against the official chart. The Income-tax Act, 2025 applies from tax year 2026-27 and renumbers sections, so check the current rate and section with your CA.
How do I track TDS in my books?
Record TDS payable when you deduct it and when you deposit it. Software that reads your invoices and bank statements can flag payments where TDS applies.
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