Free TDS calculator: section 393, old sections in brackets
Pick the kind of payment, type the amount and what you already paid this payee this year. See whether TDS applies, at what rate, how much to deduct, what to pay and by when to deposit it. Your payment vouchers and receipts with TDS are listed below.
TDS on a payment
How to make a TDS calculation here
- Pick the payment. Contractor, professional fees, technical services, rent, commission, interest, purchase of goods or partner's pay. The list shows the new section 393 with the old number in brackets.
- Say who is paid. For contractors the rate is 1% for an individual or HUF and 2% for others. Choose "No" for PAN if the payee has not given one.
- Type the amount without GST. When GST is shown separately on the bill, TDS is worked out on the amount before GST. Type the GST too, to see the net amount to pay.
- Type what you already paid this year. Most thresholds are for the whole financial year. The tool deducts on the payment that takes the total above the limit.
- Note the deposit date. TDS deducted in a month is deposited by the 7th of the next month (30 April for March).
- Make the voucher. Record the payment on voucher.niveshsahayak.in with the TDS section and rate; it then shows in the TDS register below.
What it does for you
- New and old numbers together: "393 (old 194C)", because CAs, payees and older bills still use the old ones.
- Checks every threshold: ₹30,000 a bill or ₹1 lakh a year for contractors, ₹50,000 a year for fees, ₹50,000 a month for rent, ₹20,000 for commission, ₹10,000 for interest, ₹50 lakh for purchases.
- No-PAN rate: higher of 20% or twice the rate (5% for purchase of goods).
- Purchase of goods (old 194Q): TDS only on the part of the year's purchases from a seller above ₹50 lakh.
- TDS register: TDS deducted in your saved payment vouchers, month by month and section by section, with deposit dates.
- TDS cut from you: receipts where customers deducted TDS, to check against your annual tax statement.
Your data stays with you
The calculator runs in your browser. The registers read the vouchers and receipts saved in your Nivesh Sahayak data home (my.niveshsahayak.in). Nothing is sent to us or to the Income-tax Department.
Guides
Questions people ask
What is section 393?
The section of the Income-tax Act, 2025 that covers TDS on almost all payments other than salary from 1 April 2026. It replaced the old sections 193 to 194T.
Did TDS rates change on 1 April 2026?
For common business payments, no. The rates and thresholds after the Finance Act 2025 carried over; only the section numbers and forms changed.
Is TDS on the amount with or without GST?
Without GST, when GST is shown separately on the bill.
When do I deposit TDS?
By the 7th of the next month; TDS deducted in March by 30 April.
What if the payee has no PAN?
The rate is the higher of 20% or twice the normal rate (5% for purchase of goods).
Is it free?
Yes, free, no login.