TDS Deduction Guide for Freelancers in India
2026-04-28 7 min TDS, Freelancer, Tax, India
What is TDS?
Tax Deducted at Source (TDS) is a system where the payer deducts tax before making payment to the receiver.
TDS Rates for Freelancers
- Section 194C: 1% for individuals/HUF, 2% for others (contracts)
- Section 194J: 10% for professional/technical services
Calculating TDS
TDS Amount = Gross Payment × TDS Rate / 100
Net Payable = Gross Payment - TDS Amount
Use Our TDS Calculator
Our GST + TDS calculator helps you calculate TDS with preset rates and custom rates.
Important Points
- TDS is deducted when payment exceeds ₹30,000 (₹1,00,000 for 194C)
- File your TDS returns quarterly
- Claim TDS credit in your income tax return
- Get Form 16A from the deductor
TDS
Freelancer
Tax
India