TDS Engine 2025-26 | CA-Compliant Tax Deduction System

Total Deductees

Total Payments

Total TDS Deducted

Rs.0

Challans Generated

Threshold Monitoring Live

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Recent Activity

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Section-wise Summary

Section	Description	Threshold	Rate	Status
194C	Contractors/Sub-contractors	Rs.30,000 / Rs.1,00,000	1% / 2%	Active
194J	Professional/Technical Services	Rs.50,000 (per txn)	2% / 10%	Active
194I	Rent	Rs.6,00,000 (p.a.)	2% / 10%	Active
194H	Commission/Brokerage	Rs.20,000 (p.a.)	2%	Active

Add New Deductee

PAN Number *

Name *

Category *

PAN Available

Estimated Total Income (Rs.) [?]

Transporter u/s 44AE (with PAN)

Deductee List

PAN	Name	Category	PAN?	Action

Payment Details

Select Deductee *

Section *

Nature of Payment *

Amount (Rs.) *

Payment Date *

Financial Year

Calculation Result

Enter payment details and click Calculate to see results

All Payments

ID	PAN	Section	Amount	TDS Rate	TDS	SC	Cess	Total	Net	Status

Generate Challan (ITNS 281)

Deductor Name *

Deductor PAN *

Deductor TAN *

Assessment Year *

Minor Head *

Nature of Payment *

Interest u/s 220(2) / 234 (Rs.)

Penalty (Rs.)

Late Filing Fee u/s 234E (Rs.)

Challan Preview

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Generated Challans

Challan ID	Deductor	A.Y.	Total Tax	Total	Date	Action

TDS Rates FY 2025-26

Section	Nature	Threshold	Rate
194C	Individual/HUF	Rs.30,000/txn Rs.1,00,000/yr	1%
194C	Others	Rs.30,000/txn Rs.1,00,000/yr	2%
194J	Technical/Royalty/Call Centre	Rs.50,000/txn	2%
194J	Professional (Others)	Rs.50,000/txn	10%
194I	Plant & Machinery	Rs.6,00,000/yr	2%
194I	Land/Building/Furniture	Rs.6,00,000/yr	10%
194H	Commission/Brokerage	Rs.20,000/yr	2%

Surcharge & Cess

Component	Rate	Applicability
Health & Education Cess	4%	All deductees
Surcharge - NRI Individual
Income <= Rs.50L	0%	-
Rs.50L - Rs.1Cr	10%	-
Rs.1Cr - Rs.2Cr	15%	-
Rs.2Cr - Rs.5Cr	25%	-
> Rs.5Cr	37%	-
Surcharge - Foreign Company
Income <= Rs.1Cr	0%	-
Rs.1Cr - Rs.10Cr	2%	-
> Rs.10Cr	5%	-

Note: Surcharge is generally not applicable for Resident deductees under Sections 194C, 194J, 194I, and 194H. PAN not available attracts 20% TDS u/s 206AA. Transporters with 44AE declaration and valid PAN are exempt from 194C TDS.