Calculate withholding tax deductions and net payable amounts according to statutory Chapter XVII-B provisions.
| Section | Payment Nature | TDS Rate | Threshold Limit |
|---|---|---|---|
| 194C | Payments to Contractors | 1% (Ind/HUF) / 2% (Others) | ₹30,000 (Single) / ₹1,00,000 (Aggregate) |
| 194J | Professional / Technical Fees | 10% (Prof) / 2% (Tech) | ₹30,000 |
| 194I | Rent (Land / Building) | 10% | ₹2,40,000 / year |
| 194A | Interest other than Securities | 10% | ₹40,000 (₹50k Senior Citizens) |