Section reference (FY 2025-26)
| Section | Payment type | Rate |
|---|---|---|
| 192 | Salary | As per slab |
| 194A | Interest (banks / others) | 10% |
| 194C | Contractor — Individual/HUF | 1% |
| 194C | Contractor — others | 2% |
| 194H | Commission / brokerage | 5% |
| 194I | Rent (land / building) | 10% |
| 194I | Rent (plant / machinery) | 2% |
| 194IB | Rent by individual > ₹50K/mo | 5% |
| 194J | Professional fees | 10% |
| 194J | Technical service | 2% |
| 194Q | Purchase of goods > ₹50 L | 0.1% |
| 194S | Crypto / VDA | 1% |
When the payee does not furnish a PAN, TDS is deducted at the higher of (i) the applicable rate, (ii) the rate in force, or (iii) 20% (Section 206AA). This calculator caps the no-PAN rate at 20% for most sections.