Calculate TDS on salary, rent, professional fees, commission, contractor payments, and interest. All sections and rates.
Rates for resident payees with valid PAN. Section 206AB: Higher rate (5%) if ITR not filed for last 2 years.
| Section | Payment Type | Rate | Threshold |
|---|---|---|---|
| 192 | Salary | Slab rate | ₹2,50,000 |
| 194 | Dividend | 10% | ₹5,000 |
| 194A | Interest (Bank/Post) | 10% | ₹40,000 (₹50,000 senior) |
| 194C | Contractor (Ind/HUF) | 1% | ₹30,000 single / ₹1,00,000 aggregate |
| 194C | Contractor (Company) | 2% | ₹30,000 single / ₹1,00,000 aggregate |
| 194H | Commission/Brokerage | 5% | ₹15,000 |
| 194I(a) | Rent (Land/Building) | 10% | ₹2,40,000/year |
| 194I(b) | Rent (Machinery) | 2% | ₹2,40,000/year |
| 194J | Professional Fees | 10% | ₹30,000 |
| 194J | Technical/Royalty | 2% | ₹30,000 |
| 194B | Lottery Winnings | 30% | ₹10,000 |
| 194D | Insurance Commission | 5% | ₹15,000 |
| 194K | Mutual Fund Dividend | 10% | ₹5,000 |
| 194O | E-commerce Participant | 1% | ₹5,00,000 |
| 194Q | Purchase of Goods | 0.1% | ₹50,00,000 |
| 194S | Virtual Digital Asset | 1% | ₹10,000 (₹50,000 specified) |