194C, 194J, 194I, 194Q, 194H — pick a section, enter the gross, and see the deduction, the threshold rule, and what to remit. Updated for FY 2025-26 (post Finance Bill).
Inputs
Professional / technical fees
Professional / technical fees
TDS to deduct
₹10,000
Gross payment
₹1,00,000
TDS deducted
₹10,000
Net to payee
₹90,000
How we got there
Threshold crossed
Section 194J kicks in when annual payment to this payee exceeds ₹30,000. Comparable here: ₹1,00,000.
Rate applied: 10%
Standard rate for 194J since PAN is on file.
Section note: Technical services or call centre: 2%
What this section covers
CA, lawyer, doctor, consultant, royalties, technical services
We file TDS returns. Quarterly. Without you remembering deadlines.
Form 24Q (salary), 26Q (resident non-salary), 27Q (NRI), 27EQ (TCS) — we challan, file, and reconcile against 26AS for every PAN you pay.