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Calculator · TDS and TCS

Section 194Q and 206C(1H) decider

This tool decides whether tax applies on the purchase of goods or on the sale of goods, by testing turnover and the amount of the transaction. It is used by buyers and sellers of goods in business. You need to enter the turnover of the buyer, the purchase value in the year and the PAN status, and the result shows which provision applies and the amount of tax.

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How to use this calculator

  1. Enter the turnover of the buyer, the purchase value in the year and the PAN status.
  2. Choose the role of buyer or seller to match your situation.
  3. Read which provision applies and the amount of tax in the result.

Only one of the two provisions applies to a transaction; confirm the order of precedence.

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.

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Sources

Last reviewed: . General information only. Check the official source or speak to a Chartered Accountant before acting on a result.

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