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TDS on Professional Fees (194J)

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See how much TDS a client will deduct from your freelance or consulting fees under Section 194J, and how much will actually land in your bank account.

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TDS under Section 194J

FY 2026-27

Enter your fees to see the TDS deduction.

TDS isn't an extra tax — it's an advance payment of your income tax. It shows up in your Form 26AS / AIS and is credited against your final tax when you file your return.

Want to know whether that TDS covers your actual tax? Work it out with the freelancer income tax calculator, or bill the client with the invoice generator.

Who deducts TDS under Section 194J?

Companies, firms, government bodies, and individuals or HUFs whose own business turnover requires a tax audit. If your client is an ordinary individual hiring you for personal work, they generally don't deduct TDS at all.

Is TDS calculated on the GST amount too?

No — when GST is shown separately on your invoice, TDS is deducted only on the fee amount, excluding GST. That's why this calculator asks for fees excluding GST.

How do I get TDS back if it's more than my tax?

Many freelancers under Section 44ADA owe less tax than the flat 10% their clients deduct. Any excess is refunded when you file your income tax return — so filing on time matters even if you think you owe nothing. Check that every client's deduction appears in your Form 26AS before filing.

Understand the rules

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