Work out the TDS to deduct on a contractor bill, professional fee, rent or commission — or start from the short amount that hit your bank and work back to the gross. Section presets for 194C, 194J, 194I, 194H and 194A, with the no-PAN 20% rule built in.
Tax Deducted at Source: when a business pays for services like contract work, professional fees, rent or commission above set thresholds, it must withhold a percentage and deposit it with the government against the payee’s PAN. The payee claims that credit when filing their return — it appears in their Form 26AS.
No. When GST is shown separately on the invoice, TDS is deducted on the value EXCLUDING GST. Deducting on the gross including GST is one of the most common mistakes — this calculator asks for the ex-GST amount for exactly that reason.
Section 206AA applies: tax must be deducted at the HIGHER of the section rate and 20%. The calculator has a no-PAN toggle that applies this automatically.
Use the reverse mode: enter what you actually received and the rate that applies to you. The calculator works back the gross that was billed and the TDS that was withheld — gross equals received divided by (1 − rate). Check the amount later against your Form 26AS.
Generally by the 7th of the following month (30 April for deductions made in March). The deductor then issues Form 16A each quarter, and the credit shows in the payee’s 26AS.
The preset list reflects rates commonly applicable for FY 2025-26. Rates and thresholds change with Finance Acts, so the rate field stays fully editable — always verify the current rate for your section before filing.
Raising the invoice yourself? The free invoice generator prints the TDS break-up and net payable on the document. See all free business tools. The tool loads below — if it does not appear, enable JavaScript.