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Calculator · NRI and cross-border

TDS on payments to non-residents, Section 195

This tool estimates the tax to be deducted on payments to non-residents under the domestic law or under a treaty, with the higher rate when no PAN is given. It is used by businesses that make payments abroad and their accountants. You need to enter the amount paid, the nature of the payment, the country and the treaty documents, and the result shows the rate applied, the tax to deduct and the grossed up amount.

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How to use this calculator

  1. Enter the amount paid, the nature of the payment, the country and the treaty documents.
  2. Choose the country and whether you apply the treaty to match your situation.
  3. Read the rate applied, the tax to deduct and the grossed up amount in the result.

Forms 15CA and 15CB may be needed; check the taxability of the payment before deducting.

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 NRI income tax and ITR.

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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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