---
type: "tool"
title: "TDS Calculator"
description: "Free TDS calculator for India — professional fees, contractor payments, rent, commission and interest. Covers PAN vs no-PAN rates and current thresholds."
resource: "https://www.gstcalculators.in/tds-calculator.html"
language: "en"
bundle_generated: "2026-10-12"
---

# TDS Calculator

Free TDS calculator for India — professional fees, contractor payments, rent, commission and interest. Covers PAN vs no-PAN rates and current thresholds.

- Canonical page: [TDS Calculator](https://www.gstcalculators.in/tds-calculator.html)
- Publisher: [Tool Master Hub / GSTCalculators.in](../site.md)
- Category: [Tax and Loan Calculators](../categories/taxloan.md)

This is a discovery summary of the public page, not an independently reviewed replacement. Use the canonical page for current inputs, assumptions, formulas, source links and results. The bundle generation date does not mean that tax rules were reviewed on that date.

## Topics on the page



## Questions and answers from the visible page

### What is the current TDS rate on professional fees?

Under Section 393 (formerly 194J), TDS on professional or technical fees is 10% if the payee has a valid PAN, and the threshold is ₹50,000 per year (raised from ₹30,000 effective 1 April 2025). Without PAN, Section 206AA applies a flat 20% rate.

### What happens if the payee has no PAN?

Section 206AA mandates a flat 20% TDS rate (or the applicable rate, whichever is higher) when the payee does not furnish PAN, regardless of the section that would otherwise apply.

### Is TDS deducted if the payment is below the threshold?

No. Each section has its own threshold — for example ₹50,000 for professional fees, ₹30,000 for contractor payments, and ₹20,000 for commission. TDS applies only once the payment (or aggregate annual payments) crosses that threshold.

### Do TDS rates change every budget?

Yes, rates and thresholds are revised periodically. This calculator uses standard current-year figures for common sections — always verify against the latest CBDT notification before deducting tax on a large or unusual payment.

## Accuracy and corrections

[Methodology](https://www.gstcalculators.in/methodology.html) · [Editorial policy](https://www.gstcalculators.in/editorial-policy.html) · [Disclaimer](https://www.gstcalculators.in/disclaimer.html) · [Report a problem](https://www.gstcalculators.in/contact.html).