Enter the payment amount and select the nature of expenditure. The tool maps common resident TDS provisions to the corresponding Income-tax Act, 2025 table item after 1 April 2026.
Transition rule: The Income Tax Department states that TDS obligations depend on the earlier of credit or payment. On or before 31 March 2026, the Income-tax Act, 1961 applies; on or after 1 April 2026, the Income-tax Act, 2025 applies. The new Act consolidates most non-salary TDS under Section 393. Salary TDS is separately covered by Section 392.
Scope: common resident-payment TDS estimator. Salary TDS under 192/392, non-resident withholding under 195/393(2), DTAA rates, lower/nil deduction certificates, special-rate income, aggregation across payees and several specialised provisions require separate fact-specific analysis. PAN-related higher-rate logic is indicative and should be checked against the applicable statutory rule.
