ToolPetal
TDS Calculator FY 2026-27
- Runs on your device
- Nothing uploaded
- Free, no sign-up
| Breakup | Value |
|---|
Section rate chips (editable defaults)
Section picker guide
Pick the nature that matches the payment, then override the rate if your circular differs. Misclassifying (e.g. 194J vs 194C) changes both the default percent and the section you should cite on a challan.
- Salary: treats the amount as annual income; applies new-regime tax with standard deduction Rs 75,000 via the shared helper (payroll TDS also considers declarations and prior employment).
- 194J professional fees: default 10% (2% is common for some technical services, edit the box).
- 194C contractor: default 1% for individual/HUF; use 2% for others.
- 194I rent: default 10% for land/building; use 2% for plant and machinery.
- 194A interest: default 10%.
Thresholds (when TDS starts) are not auto-applied: you decide whether the payment is in scope. Not tax advice. Disclaimer.
Rate table excerpt (tool defaults)
| Nature | Default rate on this page | Notes matching the UI |
|---|---|---|
| Salary | New-regime tax engine | Amount = annual gross; std deduction Rs 75,000 |
| 194J | 10% | Selected by default; editable |
| 194C | 1% | Raise to 2% when payee is not individual/HUF |
| 194I | 10% | Land/building default; 2% for P&M |
| 194A | 10% | Interest; editable |
| No PAN (any flat-rate nature) | max(section rate, 20%) | 206AA-style floor; salary uses max(new-regime tax, 20% of amount) |
Rates can change with a Finance Act or notification. Edit the box rather than treating this table as official. Related: GST calculator, regime comparison.
Worked path: 194J on Rs 1,00,000
Default non-salary path: amount Rs 1,00,000, 194J at 10%, PAN available → TDS = Rs 10,000, net payable = Rs 90,000. Uncheck PAN → effective rate 20% → TDS Rs 20,000. Switch nature to Salary with the same figure as a toy annual gross to see new-regime tax replace the flat percent.
FAQ
Which TDS rates does this calculator use?
Editable defaults for FY 2026-27: salary uses new-regime tax on the amount as annual income; 194J professional 10%; 194C contractor 1% (use 2% if the payee is not an individual or HUF); 194I rent 10% for land or building (use 2% for plant and machinery); 194A interest 10%. Rates can change, edit the box rather than treating it as an official chart.
What if PAN is not available?
When PAN is not available, TDS is generally the higher of the section rate and 20% (the 206AA-style rule). Uncheck PAN and the page applies that higher rate, including for salary (higher of new-regime tax and 20% of the amount).
Do these rates stay current?
No guarantee. Thresholds, section numbers, and rates can change with a Finance Act or notification. This TDS calculator labels FY 2026-27 and keeps rates editable so you can match the circular you are deducting under. It is not tax advice.
Are payment amounts uploaded?
No. Nature of payment, amount, PAN flag, and TDS run in your browser. Nothing is sent to ToolPetal.