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TDS Computation Worksheet

J E and Associates, Chartered Accountants · Income-tax Act, 1961 ⇄ Income-tax Act, 2025

Step 1

Payment Particulars

Please select the nature of payment.
Please select the recipient type.
Please select the residential status.
Please indicate whether PAN is available.
Added to compute the "higher deduction provisions applicable" output. Not applicable to salary, EPF, lottery, horse-race and online-gaming winnings.
Please answer the Section 206AB question.
Please indicate certificate availability.
Enter a valid rate between 0 and 100.
Enter the applicable rate (0–100) determined under Section 195 / DTAA.
Section 195 rates vary by nature of income, payee's country and the DTAA. This worksheet does not assume a default rate — please enter the rate you have determined.
Please specify the section you have identified.
Enter a valid rate between 0 and 100.
Enter a valid amount greater than zero.
Please select a valid date.
Used to determine whether the aggregate threshold stands crossed.
Enter a valid amount (zero or more).
Step 2

Computation Summary

§ → §

Fill in the payment particulars and select Calculate TDS to generate the section-mapped summary card.

Basis & maintenance note. Section mappings and the 1961→2025 transition rule follow the Income Tax Department's official "TDS Compliance" FAQ (incometax.gov.in → Help → Income Tax Act 2025 → TDS Compliance), which confirms that TDS rates and thresholds are unchanged under the Income-tax Act, 2025 and that applicability turns on whichever of credit or payment occurs earlier, relative to 1 April 2026. The Department does not publish a single consolidated machine-readable rate chart, and full Section 393 table serial numbers had not been notified for every payment type at the time this worksheet was built (only Section 194C → Section 393(1) [Table: Sl. No. 6(i)] is officially confirmed by name). Rates and thresholds shown are as substantively unchanged from the Finance Act, 2025 and are held in a single editable data object (search for TDS_CATEGORIES in the source) — please review and update this object whenever a new Finance Act or CBDT notification is issued, before relying on this tool for client deliverables.