Interactive TDS advisory Tool

TDS / Withholding Tax Checker

Income Tax Act 1961  ·  Rates applicable from AY 2025-26  ·  CNK RK & Co., Chartered Accountants

Payee residency

Resident Non-Resident / Foreign Co.

PAN furnished?

Yes No — Sec 206AA applies

Payee entity type

Individual HUF Firm / LLP Company AOP / BOI / Trust

Nature of payment — type to search

⚲

⚠ No PAN furnished: rate elevated to —% (higher of 20% or twice normal rate) under Section 206AA

—%

TDS rate

—

Rate varies by payee entity:  

Normal rate

—

Surcharge

—

Health & Ed. Cess

—

ⓘ For non-residents: verify applicable DTAA. A lower treaty rate applies if the vendor furnishes Form 10F and Tax Residency Certificate (TRC). Obtain Form 15CA/CB as applicable before remittance.

Select a nature of payment to see the applicable TDS rate

Invoice calculator

Invoice / base value (Rs.) — taxable value excl. GST

GST rate on this supply Nil / Exempt (0%) 5% GST 12% GST 18% GST 28% GST Custom rate

Custom GST rate (%)

Rates as per Finance Act 2024 / AY 2025-26. Always verify DTAA positions for non-residents. This tool is for reference only — not a substitute for professional advice. © CNK RK & Co., Chartered Accountants.