TDS finder
Two modes: look up the section and rate when you receive income, or check whether you must deduct when you make a payment.
s.194J — Professional / technical
- Headline rate: 10.00% / 2.00%
- Threshold: ₹50,000
- Without an operative PAN (s.206AA): 20%
- 10% professional, 2% technical; threshold raised Budget 2025
TDS is a prepayment, not a final tax — the deductee claims it back as a credit when filing the return. A payment under s.194J does not, on its own, make you a "profession" for s.44ADA — that's a separate s.2(36) classification.
How we calculate this
Source: Income Tax Department — 2026-27 bracket schedule.
Last reviewed:
| Band | Rate |
|---|
- "Receive" mode reads the section, rate, threshold and note directly from the TDS matrix in config.
- "Pay" mode: individuals/HUF deduct under 194C/J/H/I/A only if they were tax-audited in the preceding year. 194M (residual, 2% over ₹50L) and 194-IB (rent over ₹50k/month) apply to any individual and require no TAN.
- Every firm/LLP deducts 10% under s.194T on partner remuneration, interest, bonus or commission over ₹20,000/year (in force from 1 Apr 2025).
- s.40(a)(ia) disallows 30% of the expense for non-deduction; s.201(1A) interest is 1%/month for delay in deduction and 1.5%/month for delay in deposit.
- s.206AA forces a higher rate (20%) where the payee has no operative PAN.
NOT financial advice - seek advice from a professional for your specific situation
Guides: Which TDS applies → · TDS as a deductor →
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