Use this TDS rate calculator to find how much tax to deduct at source on a payment to a resident in FY 2026-27. Choose the payment type, enter the amount, and the TDS rate calculator gives you the rate and the TDS to deduct. The TDS rate calculator shows each payment type with both the old section number you know (194J, 194C, 194I and so on) and where it now sits under the new Section 393.
One Section 393 instead of many 194 sections
From 1 April 2026 the new Income-tax Act, 2025 brings the many old TDS sections together. Contractor payments, professional fees, rent, interest, commission and the rest, earlier spread across 194C, 194J, 194I, 194H, 194A and others, now sit inside a single Section 393 with a table of payment codes. The rates stay broadly the same. For payments up to 31 March 2026, keep using the old section numbers on challans and returns. Using an old section number for a payment on or after 1 April 2026 can trigger a validation error.
Common TDS rates and thresholds for FY 2026-27
These resident rates and limits follow the Finance Act 2025, effective 1 April 2025, and carry into FY 2026-27. TDS applies only once your payments cross the threshold for that section.
- Professional fees (194J): 10 percent, once fees cross Rs 50,000 in the year, raised from Rs 30,000.
- Technical or call centre services (194J): 2 percent, once fees cross Rs 50,000 in the year.
- Contractor payments (194C): 1 percent to an individual or HUF, 2 percent to a company or firm. Applies on a single payment above Rs 30,000, or Rs 1,00,000 in aggregate for the year.
- Rent of land, building or furniture (194I): 10 percent, once rent crosses Rs 50,000 in a month, raised from Rs 2,40,000 a year. Rent of plant or machinery: 2 percent.
- Commission or brokerage (194H): 2 percent, once it crosses Rs 20,000 in the year, raised from Rs 15,000.
- Interest other than on securities (194A): 10 percent. From a bank or post office the limit is Rs 50,000 a year, or Rs 1,00,000 for senior citizens. From others it is Rs 10,000 a year.
- Rent paid by an individual or HUF (194IB): 2 percent, once rent crosses Rs 50,000 in a month.
Official figures: TDS rates, Income Tax Department.
No PAN means a higher rate
If the payee does not give a PAN, Section 206AA applies the higher of the normal rate or 20 percent. The TDS rate calculator does this for you when you tick the no PAN box.
Related tools
Filed or paid late? Use the TDS late fee and interest calculator for the 234E fee and 201(1A) interest. For your own tax, see the Section 234 calculator and the regime calculator. Deposit TDS on the income tax e-filing portal.
This TDS rate calculator is an estimate for general guidance and is not tax advice. Surcharge, cess and special cases can change the rate. Please confirm with a qualified professional.
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Frequently asked questions
What is the TDS rate on professional fees?
TDS on professional fees is 10 percent under Section 194J. Technical and call centre services are 2 percent. From 1 April 2026 both sit under Section 393.
What is the TDS rate on rent?
Rent of land, building or furniture is 10 percent under 194I, and rent of plant or machinery is 2 percent. Rent paid by an individual under 194IB is 2 percent.
What happens if the payee has no PAN?
Section 206AA applies the higher of the normal rate or 20 percent when the payee does not provide a PAN.
Has the TDS section number changed?
Yes. From 1 April 2026 the Income-tax Act, 2025 places the old 194 series sections under a single Section 393 with payment codes. Old numbers apply to payments up to 31 March 2026.
Official reference: Income-tax Act, 2025 (as amended by the Finance Act, 2026), Income Tax Department.
Related free calculators: advance tax installment estimator FY 2026-27.
Official source: Always confirm the current TDS rate chart at incometax.gov.in.