Ready Reckoner - TDS and TCS
Section-wise ready reckoner for TDS and TCS. Search to view the applicable TDS/TCS provision, rate, threshold, payment code, return form, certificate and due dates — mapped under the Income-tax Act (1961 and 2025), as amended by Finance Act 2026.
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Start typing in the search box above. Pick a transaction nature or a section reference to view the complete provision and compliance summary.
Disclaimer
This utility is crafted by ITs Muthu CA and intended solely for ready reference and general guidance.The information presented herein is sourced from the Income-tax Act (1961 and 2025) as updated by Finance Act 2026, and the Income-tax Rules (1962 and 2026). Users are advised to verify the applicability of the relevant provisions with reference to the latest position of law, including notifications, circulars and amendments issued by the Central Board of Direct Taxes (CBDT), available on the official income-tax portal — www.incometax.gov.in. Seek professional advice from VMCA: muthuc@vmca.co.in before relying on the information contained herein for any decision-making or compliance purpose. Thank You.