Exemption & No-TDS Checker
All no-deduction & exemption provisions under Section 393 sub-sections (4)–(9).
Amount below threshold limit
If the aggregate amount during the tax year does not exceed the threshold in column D, no TDS is required.
Form 15G / 15H declaration filed
No deduction where payee furnishes self-declaration that tax on estimated income is nil (subject to PAN and prescribed limits).
Lower / Nil deduction certificate u/s 197 equivalent
Where the Assessing Officer has issued a certificate, TDS is at the lower rate or nil.
Payment to Government / RBI / specified entities
No TDS on interest payable to Government, RBI, statutory corporations, mutual funds, etc.
Offshore Banking Unit interest to non-resident
No deduction from interest paid by an Offshore Banking Unit on borrowings/deposits made on/after 1.4.2005 by a non-resident.
Payment to / on behalf of New Pension System Trust
No TDS on any payment to/for the NPS Trust referred to in Schedule VII.
Agricultural land
TDS u/s 393(1) Sl.3 does not apply to transfer of agricultural land.
Transporter declaration (≤ 10 goods carriages + PAN)
No TDS on contract payments to transporters owning ≤10 goods carriages who furnish PAN and declaration.
How to use
The TDS Calculator automatically evaluates the threshold and the most common exemptions (15G/15H, lower deduction certificate, agricultural land, transporter declaration) and reports whether TDS is required along with the legal reason.