Choose the section, enter the invoice value, and see the deduction and net payable. Rates shown are the commonly applicable ones — confirm against the current finance act before you rely on them.
Rate applies to the amount above the section threshold. Thresholds are tracked per deductee across the year.
Invoice amount₹1,00,000.00
Section194J · Professional fees10%
TDS deducted₹10,000.00
Net payable to vendor₹90,000.00
Without PAN the rate rises — collect it at onboarding20%
Rates move with each finance act and several sections carry both a per-payment and an annual aggregate threshold — crossing either triggers deduction. In Autobooks the section is chosen when the bill is recorded, thresholds are tracked per deductee, and the deduction carries through to the challan.
TDS Questions
Are these rates current?
They are the commonly applicable ones, but rates change with each finance act. Confirm against the current year before relying on any figure — which is exactly why this page does not present itself as authoritative.
Why does the rate jump without PAN?
Deduction at a higher rate applies where the deductee has not furnished PAN. The practical answer is to collect PAN at vendor onboarding rather than at deduction time.
What about the threshold?
Most sections carry a per-payment threshold and an annual aggregate. The aggregate is the one firms miss — twelve small invoices to one vendor cross it while no single invoice looks large enough to notice.
Is TDS deducted on the GST component?
Generally TDS applies to the value excluding GST where the tax is shown separately on the invoice. If it is not shown separately, that changes — which is a reason to invoice properly.
When must it be deposited?
By the due date for the month of deduction. Interest runs per month or part month, so a day late costs a full month.