How do I use the TDS rate finder?

Type the payment in plain language, choose the closest match, enter the invoice or payment amount, and the tool will show the likely new Income-tax Act, 2025 section reference, old 1961 Act reference, rate, threshold position, deduction, and estimated net payout.

Does the calculator handle different payee types?

Yes. For sections where the rate changes by payee category, the calculator lets you switch between Individual or HUF and Company, Firm, or Other.

Does this tool cover higher no-PAN rates?

Yes. The tool can apply higher rates for a payee who has not furnished PAN, including the common uplift logic for new Section 393 table rows that map to old sections such as 194Q and 194O.

Income-tax Act, 2025 TDS intelligence

TDS Rate Finder
& Calculator

Search the payment in plain language, surface the new Section 393 table reference, keep the old 1961 Act section as guidance, compare threshold logic, and estimate deduction before the invoice leaves your desk.

Open the finder Browse the rate atlas

Professional fees Contractors Rent Old section refs

Interactive finder

Search the payment. Then pressure-test the deduction.

Start with a plain-English description such as freelancer, office rent, or contractor bill. The result panel will show the new Income-tax Act, 2025 section reference, old section guidepost, threshold logic, alternate payee rates where relevant, and a quick deduction estimate.

Act 2025 resident logic

Describe the payment

Tip: type the commercial description you actually see on the invoice. You can also search old references such as 194J or 194C.

Start with the payment description.

The finder will rank likely new Act matches across professional fees, contractor bills, rent, dividends, interest, winnings, goods purchases, and other common resident-payee scenarios.

TDS rate

Threshold

No-PAN view

Payee type

Enter the amount

The amount label adapts to the selected section and threshold style.

Payee has not furnished PAN Apply the higher-rate overlay under the common no-PAN rule set before you make the payout.

Amount

Rate applied

TDS deduction

Net payout

How the finder helps

Made for the call before the formal review.

The goal is speed and clarity: identify the likely new Act section reference, check the practical threshold position, then decide whether the payment needs a deeper tax review before release.

Search first You can enter business language like freelancer, office rent, or dealer incentive instead of memorising new table numbers.

Switch payee type Where the law commonly changes by recipient class, the tool lets you compare both resident-payee rate views.

Layer in no-PAN impact Quickly see whether the practical payout changes under the higher-rate overlay before you cut the cheque or release the transfer.

What it checks

Section New Income-tax Act, 2025 table row, with old section reference retained for orientation.

Threshold Single, monthly, annual, or single-plus-aggregate style logic.

Rate view Standard rate and higher no-PAN overlay for quick comparison.

Payout Gross amount, deduction, and net release after TDS.

Assumption band: this tool is built around common resident-payee scenarios under the Income-tax Act, 2025, effective 1 April 2026, and the payment types listed in the rate atlas below. Borderline cases, treaty issues, exempt declarations, transporter conditions, and special notifications still need a professional review.

Rate atlas

Reference view for common new Act TDS sections.

A compact chart for the same payment clusters covered by the finder. Use the new Income-tax Act, 2025 section first; the old 1961 Act section is retained only as an orientation aid.

Professional, technical, contract, and partner payments

New Act section	Old ref	Nature of payment	Rate	Threshold
393(1) [Table: 6(iii)]	194J	Professional services for lawyers, CAs, doctors, consultants, architects, designers, and similar professionals Old section reference retained only for guidance.	10%	₹50,000 / year
393(1) [Table: 6(iii)]	194J	Technical services, pure IT or system support, call-centre operations, and certain royalty-style payments Use 2% only where the service is technical and not professional. Borderline IT consulting cases still need classification review.	2%	₹50,000 / year
393(1) [Table: 6(iii)(c)]	194J	Director fees, remuneration, or commission not taxable as salary	10%	No threshold
393(1) [Table: 6(i)]	194C	Contractor and subcontractor payments including civil work, manpower supply, and works contracts	1% / 2%	₹30,000 single or ₹1,00,000 aggregate
393(1) [Table: 1(i)]	194D	Insurance commission	2% / 10%	₹20,000 / year
393(1) [Table: 1(ii)]	194H	Commission or brokerage excluding insurance commission	2%	₹20,000 / year
393(3) [Table: 7]	194T	Salary, remuneration, commission, bonus, or interest paid by a firm or LLP to its partners	10%	₹20,000 / year

Rent, property, goods, and platform payments

New Act section	Old ref	Nature of payment	Rate	Threshold
393(1) [Table: 2(ii)(b)]	194I(b)	Rent for land, building, or furniture	10%	₹50,000 / month
393(1) [Table: 2(ii)(a)]	194I(a)	Rent for plant, machinery, or equipment	2%	₹50,000 / month
393(1) [Table: 3(i)]	194-IA	Purchase of immovable property other than agricultural land Consideration or stamp duty value is tested against the threshold.	1%	₹50,00,000
393(1) [Table: 8(ii)]	194Q	Purchase of goods by an eligible buyer on the amount exceeding the threshold	0.1%	₹50,00,000 / year
393(1) [Table: 8(v)]	194O	E-commerce operator payments to e-commerce participants The table threshold is nil; the common individual/HUF PAN carve-out is noted in the finder.	0.1%	Nil / ₹5,00,000 carve-out

Interest, dividend, and investment income

New Act section	Old ref	Nature of payment	Rate	Threshold
393(1) [Table: 5(ii)]	194A	Interest on bank, post office, or co-operative deposits for non-senior citizens	10%	₹50,000 / year
393(1) [Table: 5(ii)]	194A	Interest on similar deposits for senior citizens	10%	₹1,00,000 / year
393(1) [Table: 5(iii)]	194A	Interest other than on securities paid by other persons	10%	₹10,000 / year
393(1) [Table: 5(i)]	193	Interest on securities such as debentures, bonds, or government securities	10%	₹10,000 / year
393(1) [Table: 7]	194	Dividend paid by Indian companies to resident shareholders Table threshold is nil; no-deduction carve-out may apply to qualifying individual shareholder payments.	10%	Nil / ₹10,000 carve-out

Winnings, cash withdrawals, and special business transfers

New Act section	Old ref	Nature of payment	Rate	Threshold
393(3) [Table: 1]	194B	Winnings from lotteries, crossword puzzles, betting, and similar games	30%	₹10,000 / transaction
393(3) [Table: 2]	194BA	Winnings from online games	30%	Net winnings basis
393(3) [Table: 3]	194BB	Winnings from horse races	30%	₹10,000 / transaction
393(3) [Table: 5]	194N	Cash withdrawals above the relevant annual threshold	2%	₹1,00,00,000 / year; ₹3,00,00,000 for co-operative society recipient
393(1) [Table: 8(iv)]	194R	Business or profession related benefit or perquisite such as dealer incentives, gifts, or sponsored trips	10%	₹20,000 / year
393(1) [Table: 8(vi)]	194S	Transfer of virtual digital assets such as crypto or NFTs Table threshold is nil; practical no-deduction carve-outs depend on payer class.	1%	Nil / ₹10,000 or ₹50,000 carve-out

Higher rates and no-PAN overlays

Scenario	New provision	Old ref	Practical rate view	Note
No PAN furnished	Section 397(2)	206AA	Usually the higher of section rate or 20%	The tool applies common higher-rate logic and shows where the base rate stays unchanged.
393(1) Table 8(ii) / 8(v) no-PAN view	Section 397(2)	194Q / 194O	5%	The finder handles the common uplift for purchase-of-goods and e-commerce rows separately from the 20% default.
Lottery or gaming winnings without PAN	Section 397(2)	194B / 194BA / 194BB	30%	These sections already sit at the practical ceiling in the common scenarios covered here.

Practical notes How to read the TDS section result Read notes

Use the finder to reach the likely Income-tax Act, 2025 section, rate and threshold for common resident-payee payments. Old 1961 Act sections are retained only as references.

What the finder maps

The tool turns plain-language payment descriptions into common TDS table rows under section 393 and shows the practical threshold and rate view.

Professional fees, technical services, contractor payments, rent, commission, interest, dividends and goods purchases.
Payee category differences where the rate changes by individual, HUF, company, firm or other person.
No-PAN and higher-rate logic only for the common cases handled on the page.

Where the answer can change

TDS classification often depends on the invoice wording, contract scope, payee status and aggregate payments across the year.

Declarations, lower-deduction certificates, exemptions and threshold tracking can change the deduction.
Non-resident, treaty and equalisation levy questions need a separate review.
Mixed invoices may need splitting before a section is chosen.

Before payment

Use the result to brief accounts, then confirm the new Act section in the payment note before releasing money or filing the TDS return.

Keep invoice, contract, PAN, payee declaration and section note together.
Check aggregate payments before deciding that a threshold is not crossed.
For old 194J and 194C style disputes, record why the selected new Act table row fits the facts.

Note: This is a first-pass TDS section and rate finder under the Income-tax Act, 2025. Confirm declarations, exemptions, certificates, treaty or non-resident issues, aggregate thresholds and invoice facts before deduction or return filing.