Income Tax
TDS Calculator
Tax to be deducted at source on common business payments to residents for FY 2026-27.
Applies to: Tax year 2026-27 (FY 2026-27)
Result
Formula
- TDS = Amount × Rate, if the threshold is crossed
Assumptions
- Thresholds used: contract ₹30,000 single / ₹1,00,000 aggregate; professional and technical fees ₹50,000; rent ₹50,000 per month; commission ₹20,000; interest ₹10,000; goods ₹50 lakh aggregate (TDS on the excess); property ₹50 lakh.
- Where PAN is not furnished, TDS is computed at 20% or the applicable rate, whichever is higher (5% for purchase of goods).
- Lower deduction certificates, non-resident payments and payments to specified payees are outside this tool. Section references changed under the Income-tax Act, 2025; rates and thresholds should be confirmed for each case.
Official sources
Illustrative only. This calculator shows results from the inputs and assumptions above. It is not personalised professional advice and does not consider your specific facts. Rates were last checked on 9 November 2026.