TDS rate
2%
TDS to deduct
₹10.0K
Net payable
₹4.90 L
Common TDS rates
| Section | Payment | Rate | Above |
|---|---|---|---|
| 194C | Contractor / sub-contractor (company) | 2% | ₹30,000 |
| 194C | Contractor (individual / HUF) | 1% | ₹30,000 |
| 194J | Professional fees | 10% | ₹50,000/yr |
| 194J | Technical services (194J) | 2% | ₹50,000/yr |
| 194I | Rent — land / building | 10% | ₹50,000/mo |
| 194I | Rent — plant / machinery | 2% | ₹50,000/mo |
| 194H | Commission / brokerage | 2% | ₹20,000/yr |
| 194Q | Purchase of goods (over ₹50L) | 0.1% | ₹50,00,000/yr |
| 194 | Dividend | 10% | ₹10,000/yr |
| 194A | Interest from a bank / post office | 10% | ₹50,000/yr |
Rates current for FY 2026-27 (Income-tax Act, 2025). Indicative, for resident payees. Surcharge/cess, lower-deduction certificates and special cases change the effective rate, and these limits move with each Finance Act — confirm with your CA before filing.
From 1 April 2026 these sit under section 393 of the Income-tax Act, 2025 — the rates and thresholds are unchanged, but the section number and the payment code you quote when depositing TDS or filing the return have changed. Confirm the new code before you file.