Tax deduction at source on contracts and professional services varies by payer, payment category, rates, thresholds and invoice valuation.

Section 393(1), Table serial number 6 prescribes TDS for contract payments, high-value payments by Individuals and Hindu Undivided Families, and professional or technical service payments. Contract payments attract rates based on contractor status and apply once single-contract or aggregate thresholds are crossed; separately stated material value may be excluded for customised products. Individuals and Hindu Undivided Families outside other specified entries deduct 2% on covered high-value payments. Specified persons deduct at 2% for limited technical-service, cinematographic-royalty and call-centre categories, and 10% otherwise; director's remuneration has no threshold.

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