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Tax year 2026-27 · Section 393, Income-tax Act 2025

TDS Calculator

Pick what you're paying for, enter the amount, and see whether TDS applies, how much to deduct, what to pay the payee, and when to deposit it. Add each payment to this month's list to get your total TDS to deposit.

What are you paying for?

Payment details

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Months of rent in this tax year
TDS is deducted once, on the year's rent, from the last month's paymentmonths
Payee is
Payment date

TDS rates for tax year 2026-27

  • From 1 April 2026, all TDS (other than salary) sits in Section 393 of the Income-tax Act, 2025. Old section numbers are shown for reference.
  • No PAN: TDS is the higher of twice the rate or 20% (5% for goods purchases and e-commerce).
  • Deposit: by the 7th of the next month; TDS deducted in March can be deposited by 30 April. File the quarterly TDS return, Form 140 (old 26Q), and issue Form 131 (old 16A). Individuals paying rent deposit within 30 days of the month-end using Form 141 (old 26QC).
  • Budget 2026 brought manpower supply under contractor payments (1% / 2%).

An estimate for payments to residents. It doesn't cover salary, non-residents, lower-deduction certificates or Form 121 (old 15G/15H). Check unusual cases with a CA.