India TDS (tax deducted at source)
tdsCalculate statutory Tax Deducted at Source (TDS) under the Indian Income-tax Act, 1961 (AY 2025-26 / FY 2024-25). Supports Section 194C (contractor), 194J (professional/technical fees), 194Q (goods purchase), 194H (commission/brokerage), 194I (rent), higher deduction rate under Section 206AA for missing PAN, and precedence evaluation between 194Q and 206C(1H).
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| amount | Yes | Transaction payment or credit amount in INR (₹). | |
| resident | Yes | Whether the payee is resident under s.6. Non-resident payments fall under s.195 and are out of scope, so false is refused rather than answered. | |
| as_of_date | Yes | Civil date YYYY-MM-DD. Selects the statutory rate pack in force on that date. Required: the engine will not assume a date. | |
| payee_type | Yes | Payee class. Under s.194C this selects 1% (individual or HUF) versus 2% (domestic company), so it changes the answer and is not defaulted. The legacy values 'individual' and 'company' are still accepted as exact synonyms; any other value is refused. | |
| payment_type | Yes | Statutory nature of the payment, which selects the section and therefore the rate. State it exactly; the engine does not infer it. Note that professional_services (10%) and technical_services (2%) are DISTINCT and differ fivefold - there is deliberately no combined value, and a request that does not distinguish them is answered AMBIGUOUS rather than guessed. | |
| pan_available | Yes | Whether the payee has furnished a PAN. Required: without a PAN, Section 206AA applies the higher rate, so it is never assumed. | |
| pan_operative | Yes | Whether the furnished PAN is operative (linked to Aadhaar). Required when pan_available is true: an inoperative PAN is treated as no PAN under Section 206AA. |