How to use this calculator
- Enter the annual gross sales, the amount credited and the PAN status of the seller.
- Choose the year and the status of the seller to match your situation.
- Read whether the deduction applies, the rate and the amount in the result.
This is not the final tax of the seller; check the base amount and exceptional cases.
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
- 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.
- Commission TDS calculator, Section 194HCalculate TDS on commission or brokerage paid for buying or selling goods and for services. 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.
- 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.
- Investment fund distribution TDS, Section 194LBBCalculate TDS on income distributed by Category I and II alternative investment funds to investors. Uses the figures you enter.
- Securitisation trust TDS, Section 194LBCCalculate TDS on income distributed by a securitisation trust to investors, by investor type and treaty rate. Uses the figures you enter.
