KyaTax

TDS Calculator FY 2026-27 · by section

Pick the payment, enter the amount — see the section, the threshold, the rate and the exact TDS to deduct.

₹0
Section
Threshold
Rate applied
Amount liable
Net payable to payee

Deposit by the 7th of next month (challan 281), report in 26Q/24Q, issue Form 16A. Rates are for resident payees, FY 2026-27; surcharge/cess do not apply to TDS on residents (except salary).

TDS rate chart FY 2026-27 (residents)

SectionPaymentThresholdRate

FAQs

Is TDS on the whole amount or only above the threshold?

For almost every section, once the threshold is crossed TDS applies to the full amount paid or credited in the year. Section 194Q (purchase of goods) is the exception — it applies only on value above ₹50 lakh.

Who has to deduct TDS?

Companies, firms and LLPs always. Individuals and HUFs only if last year's business turnover exceeded ₹1 crore or professional receipts ₹50 lakh — except 194-IB (rent above ₹50,000/month) and 194M, which apply to anyone.

What if the payee has no PAN?

Section 206AA: 20% or the normal rate, whichever is higher (5% for 194Q/194-O). An inoperative PAN counts as no PAN, and the credit will not reflect in the payee's 26AS.

What happens if I deduct but deposit late?

Interest at 1.5% per month from the date of deduction to deposit, late fee of ₹200/day for a late return (234E), and if TDS is not deducted at all, 30% of the expense is disallowed under section 40(a)(ia).

Deducting TDS every month?

Challans, 24Q/26Q, corrections and Form 16/16A — handled quarterly.

TDS Return Service →