What is the threshold for TDS under Section 194T?
TDS under Section 194T is applicable when the aggregate of salary, remuneration, commission, bonus, and interest on capital paid to a partner exceeds ₹20,000 in a financial year.
| Payment Type | Threshold | TDS Rate (with PAN) | TDS Rate (without PAN) |
|---|---|---|---|
| Salary / Remuneration | ₹20,000 | 10% | 20% |
| Commission | ₹20,000 | 10% | 20% |
| Bonus | ₹20,000 | 10% | 20% |
| Interest on Capital | ₹20,000 | 10% | 20% |
Built on official standards and verified by certified professionals
Last Updated: 1 February 2025
Toolisky Team
Specialized in financial tools, calculation precision, and policy compliance.
Content Accuracy & Standards Reviewer
Calculations verified against official guidelines and industry regulations.
This Section 194T TDS Threshold Calculator is built on official guidelines and verifiable sources:
Primary source used for validating logic and accuracy standards.
This tool is for informational and educational purposes only.All calculations on this platform are for informational and educational purposes only. While we strive for 100% accuracy based on official regulations, users should consult with certified professionals for legal or financial decisions.
Key Limitations:
Always consult a qualified professional before making critical decisions based on these results.
All calculations are performed locally in your browser. No data is sent to servers or stored. Your information remains completely private.
Specialists dedicated to making tools and calculators accessible for everyone
Founder & Developer
Tax Planner & Calculation Advisor
Legal Advisor & Senior Content Writer
Content Writer
Toolisky is an independent platform created to help users with complex calculations and insights. For official filing or legal decisions, users should always consult a certified professional in the relevant field.