What is Section 194J TDS rate for professional vs technical fees?

Under the relevant Section 393 row, the threshold is ₹50,000 for specified professional/technical fees, royalty and non-compete payments; the rate is generally 10%, with 2% applying to specified technical-service/call-centre categories. Director remuneration covered by the provision does not use that monetary threshold.

What happens when a deductee does not furnish PAN?

Section 397(2) of the Income-tax Act, 2025 generally requires deduction at the higher of the specified rate, the rate in force or 20% when PAN is not furnished, subject to statutory exceptions and special-category rules.

What is Section 194I TDS rate on property and equipment rent?

Under the applicable Section 393 rent row, TDS is generally 2% for plant/equipment rent and 10% for land, building or furniture rent. The current threshold is ₹50,000 for a month or part of a month, subject to payer and recipient conditions.

How do I claim refund for excess TDS deducted in annual ITR filing?

If total TDS deducted across your Form 26AS/AIS exceeds your actual annual tax liability computed in ITR, the Income Tax Department credits the excess amount as a tax refund directly to your validated bank account with interest.

TDS Calculator (FY 2026-27)

Estimate common resident-payment TDS under Section 393 using Tax Year 2026-27 thresholds and rates.

TDS Calculation Details

Nature of Payment (Section)

Current Payment Amount (₹)

Earlier Payments in This Tax Year (₹)

TDS Already Deducted This Tax Year (₹)

Deductee Entity Type

Individual / HUFCompany / Firm / Others

Deductee Has Valid PAN?

Yes (Normal Rate)No (Higher Rate - Section 397(2))

Computation Result

Applicable SectionProfessional services (legacy 194J)

TY 2026–27 Reference393(1) [Table: Sl. No. 6(iii)]

Applicable TDS Rate10%

TDS Liability Base₹1,00,000

TDS Amount to be Deducted₹10,000

Net Amount Payable to Party₹90,000

₹50,000 tax-year threshold for the selected fee category. Result is the balance TDS after subtracting prior TDS entered.

Source basis: Income-tax Act, 2025, sections 393 and 397, effective 1 April 2026. Resident payments only; lower-deduction certificates, exemptions and non-resident withholding are outside this estimate.

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TDS is not final tax

Reconcile the deduction with the payment category and annual return

Use the calculator for the represented payment row, threshold and PAN facts. Then reconcile the deduction with the applicable certificate, AIS and tax-credit statement; excess TDS can become a refund claim only after the annual liability and available credit are verified.

Frequently Asked Questions (FAQs)

For the contractor-payment row in Section 393, the ordinary rate is 1% for an individual/HUF contractor and 2% for other contractors. The threshold is ₹30,000 for a single payment or ₹1,00,000 in aggregate during the tax year, subject to exclusions and recipient status.