TDS Calculator

Income Tax Act, 2025  |  Effective 1 April 2026

Section 393  |  Tax Year 2026-27
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New Act section shown first. Old 1961 Act reference after the pipe for your familiarity.
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Affects surcharge rate
Non-Resident payee detected: For most domestic section payments to NRIs / foreign companies, Sec 393(2) Sl.17 (was Sec 195) applies automatically with surcharge and HEC. Verify DTAA with a CA.
Rate depends on contractor type per Sec 393(1) Sl.6(i)
Per Sec 393(3) Sl.5, Income Tax Act 2025
Threshold depends on payer type per Sec 393(4) Sl.12
Total estimated salary for the full tax year
Old Regime only (80C / 80D / others equivalent)
House property loss – Old Regime (max Rs 2L)
TDS is on income portion only = payout minus total premiums paid
Individual shareholders receiving ≤ Rs 10,000 by non-cash mode are exempt (Sec 393(4) Sl.10)

TDS Computation Result

Income Tax Act, 2025  |  Tax Year 2026-27
Computed under Section 393, Income Tax Act, 2025 (effective 1 April 2026).
Old 1961 Act references shown for familiarity. For professional advice, consult a qualified Chartered Accountant.