TDS (Tax Deducted at Source) Calculator

Compute section-wise TDS withholding deductions and net disbursable amounts for contractor payments (194C @2%), professional fees (194J @10%), and rent (194I @7.5%) under Chapter XVII-B of the Income Tax Act.

Worked Example: ₹1 Lakh Professional Retainer

Invoice = ₹1,00,000 under Section 194J(1) @10% TDS. Deducted TDS = ₹10,000 deposited under Challan ITNS 281. Net disbursed = ₹90,000.

Official Reference & Reviewer

Governing Law: Income Tax Act, 1961 Chapter XVII-B.
Reviewed by: FilingBy Tax Desk (Chartered Accountants). Last updated: August 2026.