How to use this calculator
- Enter the commission paid, the total in the year and the PAN status.
- Choose the payment date to match your situation.
- Read whether the limit is crossed, the rate and the TDS in the result.
Some payments are not covered; confirm the nature of the payment and the threshold.
The result is an estimate for the figures you enter. It is not a filed return, a certificate or professional advice. Rates, thresholds and section numbers change with each Finance Act, and the Income-tax Act, 2025 applies from 1 April 2026 with new section and form numbers.
For the related work, see TDS return filing.
Related calculators
- Contractor TDS calculator, Section 194CCalculate TDS on payments to contractors and sub-contractors, with single payment and annual limits. Uses the figures you enter.
- Rent TDS for businesses, Section 194ICalculate TDS on rent for land, building, plant and machinery paid by businesses under audit. Uses the figures you enter.
- Professional fees TDS, Section 194JCalculate TDS on professional fees and technical services above the threshold at the rates for each type. Uses the figures you enter.
- Section 194Q and 206C(1H) deciderDecide whether tax is deducted on a purchase of goods or collected on a sale of goods, based on turnover and the amount.
- E-commerce operator TDS calculatorEstimate TDS on payments to e-commerce participants, checking the year, the seller's status and the base amount.
- Winnings TDS calculator, Section 194B and 194BACalculate TDS on winnings from lotteries, games and online gaming, including net winnings in online games. Uses the figures you enter.
- Personal payments TDS, Section 194MCalculate TDS by individuals and HUFs on payments to contractors and professionals above the annual limit. Uses the figures you enter.
- Compulsory acquisition TDS, Section 194LACalculate TDS on compensation paid for compulsory acquisition of immovable property above the threshold. Uses the figures you enter.