Section 194Q — TDS on purchase of goods

Have purchases from one seller crossed the limit this year, and how much TDS is due on the amount above it? Pick the financial year and the section and return form change with it — from FY 2026‑27 this is section 393(1) of the new Act, filed in Form 140.

All calculations happen in your browser — nothing is sent

Financial year

Your turnover in the previous FY (optional)

Total purchases from this seller in this FY The seller has a PAN (or GSTIN)

Rules this calculator applies

Who it applies to: a buyer whose turnover in the previous FY was more than the limit.
When: purchases from one seller in the year are more than the limit — TDS only on the amount above the limit.
Rate: the rate, or a higher rate if the seller has no PAN.

With GST or without?

The PaisaMatch Plus desktop app measures on invoice value (including GST) by default, because many firms follow that practice. CBDT Circular 13/2021 says that when GST is shown separately at the time of credit, TDS applies to the amount excluding GST. The two can give different answers — a seller near the limit may cross it on one basis and not the other. So the calculation uses whatever amount you enter: enter it on the basis your firm follows.

What this calculator does not do

It does not show which bill crossed the limit, or how many later bills needed deduction — the desktop app works that out bill by bill from the purchase register. Here it is the year’s total.
TCS on the seller’s side (206C(1H)) was withdrawn from 1 April 2025, so it is not covered.