Who is required to deduct TDS?

Every individual or business making specified payments above threshold limits is required to deduct TDS and deposit it with the Income Tax department.

What is Section 194C threshold?

TDS under 194C is deducted if a single contract payment exceeds ₹30,000 or aggregate annual payments exceed ₹1,000,000.

Tax

TDS Calculator

Calculate TDS deductions on rent, salary, and fees

Gross Invoice / Payment Amount

₹

50.0 K

Section & Payment Category

TDS to Deduct

₹5,000

TDS Rate applied: 10%

Gross Amount

₹50,000

Net Payable (Post-TDS)

₹45,000

TDS Rate

10%

TDS Section

194J

Formula

TDS Amount = Gross Payment × TDS Rate / 100 Net Payable = Gross Payment − TDS Amount

Example: Invoice amount ₹50,000 under Section 194J (10%) → TDS = ₹5,000, Net payment = ₹45,000.

How to use

Enter gross invoice or contract payment value.
Select the applicable Income Tax Section (e.g. 194J for software/legal consulting).
See the TDS to deduct and final amount payable to vendor.