Detailed breakdown
Payment amount₹1,00,000
Selected sectionSection 194J - Professional services
Base section rate10%
PAN availableYes
Threshold noteProfessional-fee threshold and exceptions must be checked.
Net payable after TDS₹90,000
Tax calculator
TDS Calculator
Estimate TDS by common section or custom rate with PAN higher-rate warning and net payment.
Professional calculator
TDS Calculator with Section Mode
Estimate TDS using common sections or a custom rate, with PAN higher-rate warning where relevant.
Estimated result
Applicable rate
10%
Estimated TDS
₹10,000
Net amount payable
₹90,000
Formula and assumptions
TDS = payment amount × applicable rate. Where PAN is not furnished, Section 206AA may require deduction at the higher of the provision rate, rate in force, or 20%.
- • This is an estimate for common resident-payment sections and custom-rate use cases.
- • Actual TDS can depend on yearly threshold aggregation, lower/nil certificates, DTAA, non-resident rules, GST component handling and transaction facts.
- • Salary TDS under Section 192 should use the employer's average rate based on estimated annual taxable salary.
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