Interactive checker | Income-tax Act 1961 & Finance Bill 2026

TDS/TCS Applicability Finder

Enter payer, payee, amount and payment nature. The tool matches keywords to identify the section and calculates the estimated tax impact instantly.

Transaction Input

Define the key parameters of the transaction

Quick Preset Scenarios

🏢 Office Rent (Rs. 75,000)

📦 Goods Purchase (Rs. 60 Lakh)

🛠️ Contractor Bill (Rs. 1.2 Lakh)

⚖️ Professional CA Fees (Rs. 80,000)

🪙 Crypto / VDA Sale (Rs. 40,000)

💼 Monthly Salary (Rs. 95,000)

Payer Type

Previous Year Business Turnover (Rs.) Specified-person test checks business turnover > 1 Crore.

Previous Year Professional Receipts (Rs.) Specified-person test checks professional receipts > 50 Lakh.

Payee Residency

Payee Status

Transaction / Aggregate Amount (Rs.) Provide yearly aggregate amount, or monthly value for monthly rent rules.

Nature of Payment / Keywords Type natural words. The engine matches it with TDS sections.

Exclusively for personal purpose Saves individual/HUF from certain contractor & professional TDS sections.

Payee holds lower/nil deduction certificate Certificate overrides standard rates.

PAN or Aadhaar not available / inoperative Triggers higher rate penalties (usually 20%).

Estimated compliance treatment and rates

Enter Transaction Details

Fill in the inputs and click "Check TDS/TCS" to run the evaluation model.