Threshold: ₹30,000 per single contract OR ₹1,00,000 aggregate p.a.
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Updated for FY 2026-27 (AY 2027-28) under the Income-tax Act, 2025 — sections renumbered (e.g. 192→392, 194C→394, 194J→397, 194T→400, 195→401, 206AA→402). Substantive rates & thresholds carried forward from Finance (No. 2) Act 2024 and Finance Act 2025. Always verify with the latest CBDT notifications and applicable DTAA before deduction.
