Calculate TDS on salary, freelance payments, rent, and professional fees.
Under Section 194J (professional fees), TDS is 10% if the payment exceeds ₹30,000 in a year. If the recipient doesn't provide PAN, it's 20%. Your client deducts it before paying you.
It's auto-credited to your PAN via Form 26AS (and AIS). File your ITR and claim it — either as refund if deducted more than tax owed, or adjusted against tax liability.
Section 194IB: if you're an individual paying rent above ₹50,000/month, you deduct 5% TDS in the last month of the financial year (or on vacating). Business tenants follow 194I (10% on building, 2% on machinery above ₹2.4L/year).
No. TDS is advance tax. You still file ITR to (a) claim refund if excess was deducted, (b) pay extra if less was deducted, (c) report exempt income. ITR is mandatory if total income exceeds the basic exemption.