TDS Calculator FY 2026-27
Calculate Tax Deducted at Source for non-salary payments under Section 194 series (residents) and Section 195 (non-residents). Updated for Finance Act 2025 amendments effective 1 April 2025 onwards.
FY 2026-27 Rates
Finance Act 2025 Updated
PAN / DTAA Aware
Resident TDS Calculator
Pick the payment section. Threshold + rate auto-populate per current FY 2026-27 rules. Input label and basis change per section (per-payment / per-month / annual).
Note on section references (FY 2026-27): With effect from 01.04.2026, the Income Tax Act 2025 replaces the Income Tax Act 1961. All TDS provisions previously housed in Sections 194 to 194T have been consolidated into a single umbrella Section 393 of the new Act, with sub-tables and payment codes. The legacy section numbers are shown in square brackets, since most Form 26AS entries, TRACES portal references and CA practice tools still use the old format during the transition period. Separately, Sections 206AB and 206CCA (higher TDS/TCS for non-filers) and Section 206C(1H) (TCS on sale of goods) have been REMOVED by the Finance Act 2025 w.e.f. 01.04.2025.
Threshold basis: –.
–
The amount being paid right now (this invoice / instalment)
Total expected payments to this deductee for the full FY
Auto-populated; override only for concessional / lower deduction certificate
TDS Calculation Result
Annual Threshold–
Per-Payment Threshold–
Threshold Met?–
Applied Rate–
TDS on Current Payment (Rs.)–
Cess (4%)–
Net Payable to Deductee (Rs.)–
Total TDS Deducted
Rs. 0
Enter amount to see calculation.
Disclaimer: Rates and thresholds reflect Finance Act 2025 amendments effective 1 April 2025 for FY 2026-27. This is a quick estimator for the most-used Section 194 sub-sections. Actual TDS deduction may vary based on lower-deduction certificates (Sec 197), specific CBDT notifications, treaty provisions, and case facts. Verify section applicability and consult a qualified Chartered Accountant before deduction or filing. CalcGuru disclaims all liability for decisions taken solely on this output.
NRI TDS Calculator (Section 195)
Payments to non-residents are governed by Section 195. Rate depends on income type. DTAA may offer concessional rates if Tax Residency Certificate (TRC) and Form 10F are available.
Gross amount before any deduction
Auto-populated; override for DTAA rate
NRI TDS Calculation Result (Section 195)
Base Rate–
Surcharge Slab–
Base TDS (Rs.)–
Surcharge (Rs.)–
Cess (4%)–
Net Payable to NR (Rs.)–
Total TDS Deducted
Rs. 0
Enter payment amount to see calculation.
Disclaimer: Section 195 rates reflect FY 2026-27 (Finance Act 2024 + Finance Act 2025). Surcharge slabs are illustrative; actual surcharge depends on the NRI’s total Indian income and applicable regime. DTAA concessional rates require a valid Tax Residency Certificate, Form 10F, and (where applicable) Form 15CA / 15CB. CalcGuru is an estimator only – verify with current CBDT notifications and engage a qualified Chartered Accountant before deduction or remittance. No liability is accepted for decisions taken solely on this output.
Excel Utility
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TDS Rate Chart Excel – FY 2026-27
Download the offline TDS rate chart with all Section 194 / 195 rates, thresholds and basis flags. Filter by section, lookup rates instantly, no formulas to remember.
CalcGuru build v5 (dual-input + corrected annual logic + 194J(a)/(b))