TDS rate
2%
TDS to deduct
₹10.0K
Net payable
₹4.90 L
Common TDS rates
| Section | Payment | Rate | Threshold |
|---|---|---|---|
| 194C | Contractor / sub-contractor (company) | 2% | ₹30,000 |
| 194C | Contractor (individual / HUF) | 1% | ₹30,000 |
| 194J | Professional fees | 10% | ₹50,000 |
| 194J | Technical services (194J) | 2% | ₹50,000 |
| 194I | Rent — land / building | 10% | ₹6,00,000 |
| 194I | Rent — plant / machinery | 2% | ₹6,00,000 |
| 194H | Commission / brokerage | 2% | ₹20,000 |
| 194Q | Purchase of goods (over ₹50L) | 0.1% | ₹50,00,000 |
| 194 | Dividend | 10% | ₹5,000 |
| 194A | Interest from a bank / post office | 10% | ₹50,000 |
Rates current for FY 2025-26 (Finance Act 2025). Indicative, for resident payees. Surcharge/cess, lower-deduction certificates and special cases change the effective rate, and these limits move with each Finance Act — confirm with your CA before filing.