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TDS Master Directory · FY 2025-26 & 2026-27
TDS Section Finder & Rate Chart
Search any TDS section by payment type (Contractor, Rent, Professional, Salary) or section code. Calculate exact deduction amount and net payout instantly.
Instant TDS Deduction Calculator
Applicable TDS Rate: 1.0%
TDS to Deduct: ₹1,000
Net Payable to Payee: ₹99,000
Complete TDS Section Rate Chart
Filter by section code, payment category, or threshold.
| Section | Nature of Payment | TDS Rate | Threshold Limit |
|---|
Section-wise TDS rate guides (FY 2026-27)
TDS on common payments (FY 2026-27)
TDS on Rent
10% / 2%
TDS on Salary
Slab rates (average)
TDS on Purchase of Goods
0.1%
TDS on Property Purchase
1%
TDS on Sale of Property
1% (resident) / 12.5%+ (NRI)
TDS on Commission
2%
TDS on Professional Fees
10% / 2%
TDS on Contractor Payments
1% / 2%
TDS on Partners' Remuneration
10%
TDS on FD Interest
10%
TDS on GST (TDS under GST)
2% (1% CGST + 1% SGST, or 2% IGST)
TDS on Cash Withdrawal
2% (5% for non-filers above ₹1 crore)
Frequently Asked Questions
What is the TDS rate under Section 194C for contractors and subcontractors?
Under Section 194C, TDS is deducted at 1% if the contractor is an Individual or HUF, and at 2% for Companies, Partnership Firms, or LLPs. Deduction applies if a single invoice exceeds ₹30,000 or aggregate annual payments exceed ₹1,00,000.
What is the difference between Section 194J technical services and professional fees?
Under Section 194J, Fees for Technical Services (FTS), royalty, and call centre operations attract a reduced TDS rate of 2%. In contrast, professional fees (lawyers, CAs, doctors, architects, consultants) and director remuneration attract 10% TDS. The annual threshold is ₹30,000.
What is the TDS rate on rent under Section 194-I versus Section 194-IB?
Section 194-I applies to entities under tax audit: 10% on land, building, or furniture (threshold ₹50,000 per month or part of a month from 1 April 2025) and 2% on plant and machinery. Section 194-IB applies to non-audit individuals/HUFs paying rent exceeding ₹50,000 per month (concessional rate of 2%).
What is the statutory due date to deposit TDS with the Central Government?
TDS deducted in any month from April to February must be deposited via challan ITNS 281 by the 7th of the following month. For March deductions, the statutory payment deadline is extended to 30th April.
What is the penal TDS rate under Section 206AA if PAN is not provided?
Under Section 206AA, if the deductee fails to provide a valid PAN, TDS must be deducted at the higher of: the rate specified in the Act, or 20% (subject to specific 5% caps in sections like 194-IB/194M/194Q).
How does Section 194Q apply to purchase of goods over ₹50 Lakhs?
Under Section 194Q, a buyer whose business turnover exceeded ₹10 Crores in the preceding financial year must deduct 0.1% TDS on aggregate purchase of goods from a resident seller exceeding ₹50 Lakhs in the current financial year.
How is TDS deducted and deposited for immovable property purchase under Section 194-IA?
A buyer purchasing immovable property (other than agricultural land) valued at ₹50 Lakhs or more must deduct 1% TDS. The buyer must file challan-cum-statement Form 26QB within 30 days from the end of the month in which deduction was made.
What is the deadline for issuing Form 16A quarterly TDS certificates?
Deductors must issue Form 16A within 15 days from the due date of filing quarterly TDS returns: 15th August (Q1), 15th November (Q2), 15th February (Q3), and 15th June (Q4).
What interest penalty applies for late deduction versus late deposit of TDS?
Under Section 201(1A), delay in deducting TDS attracts simple interest of 1% per month or part of a month from the date tax was deductible. Delay in depositing deducted tax attracts 1.5% per month until deposited.
Does this TDS directory calculator save or transmit any payment data?
No. The search engine, rate directory, and instant tax calculator execute 100% locally in your client browser session. No transaction values or PAN statuses are stored or transmitted.