TDS calculator
Deducted on the pre-GST value, with the new section codes
Worked example
Using the default values, tds calculator gives a net payable to vendor of ₹9,831.
| Item | Value |
|---|---|
| Gross invoice | ₹10,000 |
| GST @ 18% | ₹1,525 |
| Taxable value | ₹8,475 |
| Section | 194C → new 393(1) |
| Covers | Contractor or sub-contractor |
| Charged on | Pre-GST value |
| Rate applied | 2% |
| Threshold | ₹30,000 single · ₹1,00,000 a year |
| TDS amount | ₹169 |
| Net payable | ₹9,831 |
What you need
- Invoice amount
- Invoice
- GST on the invoice
- Section
- Rate if "Other" selected
- Payee
- PAN
Questions
Is TDS deducted on the GST amount?
No — where GST is shown separately on the invoice, TDS is computed on the value before GST. The exception is 194IA on property purchases, which applies to the whole consideration.
What happens if the vendor has no PAN?
Section 206AA requires deduction at 20% or the normal rate, whichever is higher.
Why are the section numbers changing?
The Income-tax Act 2025 replaced the 1961 Act from 1 April 2026. The familiar 194-series is now consolidated under Section 393, with salary under 392. The rates are unchanged; only the citation differs.
Important
TDS applies to the value excluding GST wherever GST is shown separately on the invoice. The exception is 194IA on immovable property, which is charged on the full consideration. From 1 April 2026 the Income-tax Act 2025 folds the old 194-series into Section 393 and salary into 392, so returns must quote the new codes. Confirm surcharge, cess and any lower-deduction certificate with your CA.