Free Tool
TDS Calculator
Work out the exact TDS to deduct on any payment — professional fees, contracts, rent, commission and more — including 206AA no-PAN rates.
₹
TDS to Deduct
TDS Amount₹10,000
Section194J
Applicable Rate10%
Threshold₹30,000
Gross Payment₹1,00,000
Net Payable to Payee₹90,000
What is TDS?
Tax Deducted at Source (TDS) is tax collected at the point of payment — the payer deducts it and deposits it with the government on the payee's behalf.
What happens without a PAN?
Under Section 206AA, if the payee has no PAN, TDS is deducted at the higher of 20% or the normal applicable rate.
When is TDS not deducted?
TDS is not required if the payment stays below the section's threshold limit (e.g. ₹30,000 for 194J professional fees).
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