TDS Calculator: Sections, Rates and What Happens Without PAN

What is it?

The TDS Calculator works out the tax to deduct at source (TDS) from a payment, and the amount to pay the payee.

Who is it for?

Businesses, firms and individuals who must deduct TDS on payments, accountants, and freelancers checking deductions.

How to use it

  1. Enter the Payment amount.
  2. Choose the Type of payment (section), such as 194J: professional fees (10%), 194C: contractor, 194H: commission or brokerage, 194I: rent, 194A: interest or 194Q: purchase of goods.
  3. Tick The payee has given their PAN if they have. Read the Rate, TDS to deduct and Pay to the payee.

Thresholds

TDS applies only when payments cross the yearly or per-payment limit for that section. Below it, no TDS is needed. The tool shows the limit; limits change in Budgets, so check the current year’s rules.

Without PAN

If the payee hasn’t given a PAN, TDS is generally 20% (or the normal rate if higher), under section 206AA. Collect PAN before paying.

After deducting

  • Deposit TDS by the 7th of the next month (30 April for March) using challan ITNS 281, with your TAN.
  • File the quarterly TDS return (Form 26Q for most non-salary payments) and give the payee Form 16A.
  • Late deposit attracts interest; late returns attract a daily fee.

This is an estimate to help you plan, not financial or tax advice. For big decisions, check the latest rules and talk to a qualified adviser.

Errors and how to fix them

  • TDS zero: the payment may be below the section’s limit.

Open the tool: TDS Calculator

Still stuck?

Contact support. Tell us which tool or page you were using, what you tapped, what you saw, and your phone or computer and browser (for example: Android phone, Chrome). We reply by email.

Questions, or an error not listed here?

Tell us in the comments: what you were doing, the exact message you saw, and your device and browser. We read every comment and add new fixes to this article.