TDS Calculator
Calculate TDS deductions for all major sections — FY 2025-26 rates.
TDS (Tax Deducted at Source) is a mechanism where the income tax is deducted at the point of payment itself — whether it is salary, bank interest, rent, professional fees, or contractor payments. Understanding TDS helps you ensure correct deduction, avoid penalties, and reconcile your tax credit in Form 26AS. This TDS calculator covers all major sections with current FY 2025-26 rates.
📋 How to Use This Calculator
Select the TDS section applicable to your payment (e.g., Section 194A for bank FD interest, Section 194I for rent, Section 194J for professional fees), enter the payment amount, choose whether the recipient is a resident Indian or NRI, and indicate whether their PAN has been provided. The calculator shows the applicable TDS rate, TDS amount to deduct, and the net amount payable to the recipient. If PAN is not provided, TDS is deducted at 20% or the applicable rate, whichever is higher.
💡 Key Facts & Information
Key TDS sections and thresholds in India: Section 192 (Salary) — per slab; Section 194A (FD interest) — 10% above ₹40,000 (₹50,000 for senior citizens); Section 194C (Contractor) — 1% (individual/HUF) or 2% (others) above ₹30,000 single or ₹1L aggregate; Section 194H (Commission/Brokerage) — 5% above ₹15,000; Section 194I (Rent) — 10% above ₹2.4L p.a. for property; Section 194J (Professional fees) — 10% above ₹30,000. TDS must be deposited by the 7th of the following month. Non-deduction or late deposit attracts interest at 1–1.5% per month. File TDS returns quarterly using Form 24Q (salary), 26Q (non-salary residents), or 27Q (non-residents).