TDS Calculator › Help › Using it

How to work out TDS on a payment

Before you pay a contractor, a professional or rent, check whether you must deduct TDS, at what rate and how much to pay. The tool follows the Income-tax Act, 2025 and shows the old section number too.

Step by step

1. Pick the payment. Contractor, professional fees, technical services, rent, commission, interest, purchase of goods or partner's pay.
2. Say who is paid. Individual/HUF or others; choose No for PAN if the payee gave none.
3. Type the amount without GST. TDS is on the amount before GST when GST is shown separately.
4. Type what you already paid this year. Most thresholds are for the whole year; TDS starts on the payment that crosses it.
5. Note the deposit date. By the 7th of the next month (30 April for March).
6. Make the voucher. Record the payment on voucher.niveshsahayak.in with the TDS section and rate.

Worked example

A contractor (individual, PAN given) bills ₹40,000 + 18% GST. It is your first payment to them this year, but one payment above ₹30,000 already needs TDS. TDS 1% of ₹40,000 = ₹400. Pay ₹47,200 − ₹400 = ₹46,800; deposit ₹400 by 7th of next month.

Rules and dates

Common mistakes and how to fix them

• TDS on the amount with GST. Use the amount before GST when GST is shown separately.

Related help

All help on TDS Calculator · Help for the Nivesh Sahayak App