TDS Calculator 2026-27

Interactive Statutory Deduction & Due Date Engine under Section 393 and Section 402 of the Income-tax Act, 2025 as amended by Finance Act, 2026.

Home Resources HubTDS Calculator 2026-27

TDS / TCS Codes Navigator Pay TDS Guide

Income-tax Act, 2025 ReadyTax Year 2026-27 (1 April 2026 – 31 March 2027)

This calculator models the simplified chapter structure of the Income-tax Act, 2025. It applies the new 4-digit code entries under Section 393(1), tests Section 402 specified-person turnover conditions, and enforces Section 206AA non-PAN surcharges.

Transaction Inputs

Provide payment & deductor specifics

Payment Category

Section 393(1), Entry 6(i) — Payment to contractors (works, advertising, carriage, manpower)

Contract Nature

Note: For contracts where material cost is separately invoiced under a distinct agreement, TDS applies only on the service/labour component.

Deductor Constitution

Payee Constitution

Contractor statutory rate: 1% (Individual/HUF)

Payee Furnished Valid PAN?

Transaction Amount (Excluding GST)

₹

Calculation Mode

TDS Deduction Date

Tax Year 2026-27: 1 April 2026 to 31 March 2027.

Ready to Compute Statutory TDS

Select payment category, enter invoice/rent value, check payee PAN status, and click Calculate Statutory TDS to inspect the rate applied, threshold validation, and deposit calendar.

Section 393 Rules Auto Audit Trail 1-Click Exports

Covered Categories

Contractor payments: 1% (Ind/HUF) or 2% (Other)
Professional fees: 10% (₹50k annual limit)
Commission or brokerage: 2% (₹20k annual limit)
Rent of land/building (10%) & plant/machinery (2%)
Non-specified individual/HUF special provisions (2%)

Key Statutory Rules

Income-tax Act, 2025 Chapter XIX (Section 393)
Section 206AA non-PAN surcharge (flat 20%)
Section 402 specified-person turnover tests
March deduction deposit deadline: 30 April
Single transaction vs annual aggregate thresholds

Excluded Categories

Salary payments (Section 392 / Form 138)
Payments to non-residents (Section 395 / Form 144)
Royalty & Technical Services (distinct entries)
Insurance commission & lottery winnings
Lower / nil deduction certificates (Section 399)

Statutory Disclaimer: This calculator is provided by NHJC & Company (Chartered Accountants) for statutory reference and estimation purposes under the Income-tax Act, 2025 and Income-tax Rules, 2026. While care has been taken to reflect official provisions and thresholds, actual deduction and deposit obligations may vary depending on contract terms, nil/lower deduction certificates (Section 399), or specific case facts. Please consult an NHJC tax advisor before executing transactions. For customized tax planning, lower deduction certificate applications under Section 399, or representation before tax authorities, reach out to NHJC & Company at [email protected].