TDS Calculator on Professional Fees — Section 194J
TDS on Professional Fees is 10% under Section 194J. Threshold: ₹30,000.
TDS Amount (Section 192)
₹50,000
Net Amount
₹4.50 L
TDS Rate
10%
Threshold
₹2.50 L
💡 TDS on Professional Fees — Section 194J
TDS on professional fees is deducted at 10% under Section 194J of the Income Tax Act. The deduction is applicable only when the payment exceeds ₹30,000 per transaction.
Example: On ₹2 L professional fees, TDS = 10% × ₹2 L = ₹20,000. Net amount received: ₹1.80 L. Without PAN, TDS increases to 20%. The deducted TDS can be claimed as credit when filing your ITR.
Professional Fees: 10% TDS (Section 194J) above ₹30,000. On ₹2 L → TDS: ₹20,000 | Net: ₹1.80 L.