TDS Rate & Calculation Finder (Income Tax Act 2025)

Aggarwal Abhishek & Co. Self-Assessment Suite

TDS Rate Finder & Calculator — FY 2025-26 rates, carried into FY 2026-27 (Income-tax Act, 2025)

Educational tool — not a substitute for professional advice. TDS is now governed by the Income Tax Act, 2025, in force from FY 2026-27 (1 April 2026), which consolidates almost all non-salary TDS into a single Section 393 — the old section numbers (194A, 194C, 194J, etc.) still map cleanly onto it and are shown alongside the new Section 393 reference and TDS reporting code below. Thresholds and rates carry over largely unchanged from the position under the old Income-tax Act, 1961 (as last amended by Budget 2024 and Budget 2025). The rates and thresholds shown are those applicable for FY 2025-26 (Finance Act, 2025). We have carried them forward for payments made now (FY 2026-27), but any change made for FY 2026-27 has not been independently verified in this tool — please confirm the current figure before deducting. The specific numeric TDS reporting codes and Table Sl. No. sub-references shown could not be independently confirmed against a primary CBDT source at the time this tool was built — verify these specific codes against the actual TRACES/e-filing return utility before using them in a filing; the section, threshold and rate figures are more reliably sourced than the codes. Always confirm with us before deducting, especially for large or unusual payments — this is still a very new law and some fine print is still being clarified by the department.

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Quick details before you begin

This tool is free to use. We just ask for a few contact details first, so our team can follow up if you'd like help with TDS compliance, returns or reconciliation. No payment or financial data is ever sent to us — only the contact details below, and only if you choose to submit them.

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Full Name

Phone / WhatsApp

Business / Firm Name (optional)

We collect only the contact details above — never the payment figures you use inside the tool.

Nature of Payment

Select Section / Nature of Payment

Amount of This Payment (₹)

Total Paid to This Payee in FY So Far, Including This Payment (₹)

Does the Payee Have a Valid PAN?

Payee Category

Is the Payee a Senior Citizen (60+)?

Result

Why this much TDS

Where this payment goes

Has the TDS threshold been crossed?

What a missing PAN would cost

What to do next, and what this tool does not cover

Quick-Reference: TDS Sections Covered

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Disclaimer: This is a self-help reference and calculation aid, not a certified TDS determination. It covers common resident-payee sections only — payments to non-residents (Section 195 under the old Act), TDS on salary (Section 192 / new Section 392, slab-based), and TDS on immovable property (Section 194-IA) are not covered here. Other sections not listed in the table (for example 194-IB, 194G, 194R, 194S, 194O, 194N, 194B/BB and others) are also not covered — please check separately. Old-Act thresholds and rates reflect our understanding following Budget 2024 and Budget 2025 changes; the new Section 393 references and TDS codes reflect the Income Tax Act, 2025 as understood shortly after it took effect for FY 2026-27, and a few Table Sl. No./code mappings (flagged above) are still being confirmed as CBDT issues further clarifications. Aggarwal Abhishek & Co. does not certify these figures — please confirm with us before deducting or filing your TDS return.