TDS on commission and brokerage payments.
Reference only — not a substitute for professional advice.
From 1 April 2026, TDS provisions moved from the familiar 194-series sections (Income Tax Act, 1961) into Section 393 of the new Income Tax Act, 2025 — old section numbers are shown below for recognizability since most people still search by them. Rates shown are commonly cited figures; exact thresholds change with Finance Act updates. Verify current rates and thresholds with a chartered accountant or the Income Tax Department before filing.
TDS (Tax Deducted at Source) requires the payer to deduct a percentage of certain payments upfront and deposit it with the government on the payee's behalf, rather than the payee paying the full tax later. This calculator estimates the deduction for common payment types — contractor payments, professional or technical fees, commission, and rent — by applying the applicable rate to the amount you enter.
Since 1 April 2026, these provisions sit under Section 393 of the new Income Tax Act, 2025, consolidating what used to be a series of separate sections (194C, 194J, 194H, 194-I, and others) under the 1961 Act. This calculator shows both the old, familiar section number and the current framework, since most people still recognize the old numbers.
Rates shown are commonly cited figures at time of writing, but TDS thresholds and rates are revised with nearly every Union Budget — this tool computes the deduction at the selected rate, but does not check whether a payment falls below the exemption threshold, since threshold figures change frequently and vary by category. Confirm current thresholds with a chartered accountant or the Income Tax Department before relying on this for an actual filing.
The Income Tax Act, 2025 (effective 1 April 2026) consolidated the old 194-series sections into Section 393. The familiar numbers like 194C and 194J are shown alongside for recognizability, since most people still search and think in those terms.
No — it calculates the deduction at the applicable rate only. Threshold amounts change frequently with Finance Act updates, so this tool doesn’t assert a specific threshold as current; verify against the latest CBDT notification.
Salary TDS (formerly Section 192, now Section 392) is computed against the income tax slab rates on annual projected income, not a flat percentage — it’s a fundamentally different calculation and isn’t covered by this tool.
No — treat this as a quick estimate. For an actual TDS filing, confirm current rates and thresholds with a chartered accountant or the Income Tax Department.