⌖ Income Tax & TDS
TDS Calculator.
Apply the right section rate to a payment.
⌖ Inputs
§194J(b) — Professional fees / royalty · Professional services, royalty (other than 194J(a)), non-compete fees, director’s sitting fees.
⌖ Result
TDS to deduct
₹10,000
Effective rate 10% — payment crosses the §194J-PROF threshold of ₹30,000.
Gross payment
₹1,00,000
Less: TDS to deduct
₹-10,000
Net payment to deductee
₹90,000
⌖ §I / Formula
The math,
in the open.
TDS deduction is governed by Chapter XVII-B of the Income Tax Act, 1961. Each section specifies a deductor, a payee category, a threshold and a rate. Where the payment crosses the threshold, the deductor withholds tax at the prescribed rate and deposits it to the Central Government using challan ITNS-281 by the 7th of the following month (30 April for March deductions).
TDS = Payment × rate% (when payment ≥ threshold)
Without PAN: rate = max(section rate, 20%)
Several rates were revised by Finance (No. 2) Act 2024 with effect from 1 October 2024 (notably §194H, §194-IB, §194M and §194-O). Finance Act 2025 introduced §194T (TDS on payments to partners) effective FY 2025-26. The drop-down here uses the post-1-Oct-2024 rates throughout.