For most flat‑rate TDS sections, no — the deductor deducts at the flat rate without surcharge or cess. The exceptions are salary (192) and non‑resident payments (195/196), where tax is computed at the applicable rates including surcharge and the 4% health & education cess. The calculator applies this automatically and labels it in the result.
Deductor / payee profile
Step 1Auto‑detected from today; rates forward‑fill for future years.
Affects 194C/194D where the payee's status matters (set below per section).
Used to compute the deposit due date.
Choose the TDS / TCS section
Step 2TDS / TDS result
LiveSelect a section above and enter the payment to see whether TDS applies, the rate (with no‑PAN / gross‑up notes), the amount to deduct, the deposit due date and the return form.
Complete TDS / TCS rate chart
Rates/thresholds shown are for the selected FY and auto‑update from the in‑page config (override via
LIVE_CONFIG_URL). For flat‑rate sections, surcharge & cess are not added at deduction; they apply only for salary (192) and non‑resident (195) payments. Always confirm on the official portal before depositing.| Section | Nature of payment | Rate | Threshold (trigger) | Effective / note |
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Frequently asked questions
Section 206AA requires the higher of (i) twice the rate in the provision, (ii) the rate in the provision, or (iii) 20%. Some sections set their own no‑PAN rate — e.g. 5% for 194Q and 194O, 20% for 194IA, 194S and 192A. The calculator picks the correct higher rate and shows a note.
Each section uses its own trigger: a single‑payment limit (194C ₹30,000), an annual aggregate (194C ₹1,00,000; 194Q ₹50 lakh per seller), monthly rent (194IB ₹50,000), property value (194IA ₹50 lakh), or tiers (194N cash withdrawal). For 194Q the 0.1% applies on the amount exceeding ₹50 lakh. All modelled exactly.
Generally the 7th of the following month (for March, 30 April). Sections 194IA, 194IB, 194IC, 194S and 194M are due within 30 days of deduction. The calculator computes the exact date from the month you select.
Salary → 24Q; non‑salary to residents → 26Q; to non‑residents → 27Q; TCS → 27EQ; property (194IA) → 26QB; rent by individual (194IB) → 26QC; 194M → 26QD; 194S → 26QE. The result shows the applicable form; verify on the e‑filing portal.
When the contract states the payee must receive a net amount and the deductor bears the TDS, the gross is back‑computed as net ÷ (1 − rate) and TDS = gross − net. Toggle “Deductor bears TDS” only in that situation.
Yes. Rates and thresholds are stored per financial year in one config object. The tool forward‑fills any future year from the latest verified year (marked Provisional) and renders a per‑FY rate history from that same config. A Budget change dropped into the config — or a JSON at
LIVE_CONFIG_URL — updates every timeline with no manual page edits.No. Every calculation happens locally in your browser; nothing is transmitted or stored by us — safe for confidential payroll and vendor data.
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