TDS Rate Chart & Calculator Excel — FY 2026-27
Complete TDS rate chart for FY 2026-27 (AY 2027-28) with a dropdown-driven calculator. 50+ sections covering 194C, 194J, 194I, 194A, 194H, 194Q, 194R, 194S and more. Individual vs company splits, senior-citizen thresholds, and the 206AA / 206AB higher-TDS scenarios built in.
⬇ Download Excel — Free No signup. No email required. Direct download.What you get
Sheet-by-sheet overview
Workbook contents (3 sheets)
- Cover — Version, coverage scope, disclaimer on rate changes mid-year.
- Rate Master — Unified rate master — 50+ rows, one per section/sub-section.
- TDS Calculator — Dropdown picks section; sheet auto-computes TDS on the amount you enter, including 206AA/AB overrides.
How to use
- Open the workbook.
- On the TDS Calculator sheet, select the section descriptor from the dropdown (e.g. "194C — Contractor — Individual/HUF").
- Rate, threshold, payee category, and status auto-fill via VLOOKUP from the Rate Master sheet.
- Enter the gross payment amount. TDS is auto-computed. Toggle the 206AA/AB flag if PAN is not furnished or the payee is a non-filer.
- For lookup-only use, open the Rate Master sheet and filter by section number.
Why this utility matters for CAs and salaried professionals
TDS compliance is deceptively complex — not because any single section is hard, but because the matrix of rates across 50+ sections, payee categories, amount thresholds, and special cases (206AA higher rate, 206AB non-filer higher rate, no-PAN, non-resident) is easy to get wrong. A single mis-application on a ₹10 lakh invoice can cost the deductor interest u/s 201(1A) at 1–1.5 percent per month, plus penalty u/s 271C.
This workbook consolidates the current TDS rate chart for FY 2026-27 into a single unified master sheet with 50+ rows. Each row identifies the section, sub-section, nature of payment, payee type (individual / HUF / firm / company), resident status, threshold amount, base rate, and notes. The calculator sheet exposes a single dropdown backed by a workbook-level DefinedName — picking the section auto-populates every relevant parameter via INDEX/MATCH and VLOOKUP formulas.
Sections covered
Salary (192), Premature EPF withdrawal (192A), Interest other than on securities (194A — bank/non-bank/senior splits), Dividend (194), Winnings (194B), Payment to contractors (194C — Indv/HUF vs Others), Insurance commission (194D — Indv vs Others), Commission and brokerage (194H), Rent on land/building/furniture (194I(a)) and plant & machinery (194I(b)), Professional or technical fees (194J — (a) technical 2% vs (b) professional 10%), Purchase of goods (194Q), Benefits or perquisites (194R), Virtual digital assets (194S — Specified Person vs Other), TDS on cash withdrawals (194N), and more.
Section 206AA and 206AB
Under Sec 206AA, if the payee does not furnish a PAN, the TDS rate is the higher of the normal rate or 20 percent. Under Sec 206AB, for specified persons who have not filed ITR in the preceding year, the rate is the higher of 5 percent, twice the normal rate, or 20 percent. The workbook has a Yes/No toggle for each of these — when Yes, the computed rate automatically steps up per the relevant sub-rule.
Frequently asked questions
Are surcharge and cess on TDS covered?
Surcharge on TDS is applicable only for non-residents (Sec 195) and certain specified payments. 4 percent Health & Education Cess on TDS was removed by Finance Act 2020 for most sections — the workbook applies base rates only per current law.
What if the payee is a non-resident?
Use Sec 195 — rates are 20 percent generally, but DTAA benefit may apply. Non-residents require Form 15CA/CB compliance, which is outside this workbook’s scope.
Is Sec 192 salary TDS supported?
Only as a rate-chart reference. Sec 192 TDS is computed on average annual tax divided by 12 — that logic is in the Income Tax Comparison utility rather than this one.