TDS Calculator
Section-wise TDS with thresholds and the no-PAN consequence.
Pick the section, enter the payment, and we will apply the threshold, the correct rate for the deductee and section 206AA where PAN is missing.
Thresholds apply to the aggregate
Most sections set an annual limit. Once the year's total crosses it, tax is deducted on the whole amount, not merely on the excess. A series of small payments that individually look safe can trigger deduction the moment the aggregate tips over.
No PAN is expensive
Section 206AA raises the rate to the higher of twice the normal rate or 20% where PAN is not furnished. Collecting the PAN before the first payment is the cheapest compliance step available.
Deposit and reporting
Deduct at credit or payment, whichever comes first. Deposit by the 7th of the following month, except March which runs to 30 April. File the quarterly statement, then issue Form 16A — a deductee who cannot see the credit in 26AS will chase you for it.
Consequences of not deducting
Interest at 1% a month for failure to deduct and 1.5% for failure to deposit after deducting, plus disallowance of 30% of the expenditure under section 40(a)(ia). The disallowance usually costs more than the TDS would have.