TDS Calculator
Calculate Tax Deducted at Source on salary, interest, and rent
TDS Details
Threshold: ₹40,000
Higher TDS rate applies if PAN not provided
Standard Rate: 10%
TDS Calculation
Enter payment details and click Calculate
See the TDS deduction on your income
TDS Rates for FY 2025-26
| Section | Nature of Payment | Rate | Threshold |
|---|---|---|---|
| 192 | Salary | Slab Rate | ₹0 |
| 194A | Interest (Banks) | 10% | ₹40,000 |
| 194A | Interest (Others) | 10% | ₹5,000 |
| 194 | Dividend | 10% | ₹5,000 |
| 194J | Professional Fees | 10% | ₹30,000 |
| 194J | Technical Services | 2% | ₹30,000 |
| 194C | Contractor (Individual) | 1% | ₹30,000 |
| 194C | Contractor (Others) | 2% | ₹30,000 |
| 194I | Rent (Land/Building) | 10% | ₹2,40,000 |
| 194I | Rent (Plant/Machinery) | 2% | ₹2,40,000 |
| 194H | Commission/Brokerage | 5% | ₹15,000 |
| 194B | Lottery/Puzzle | 30% | ₹10,000 |
| 194IA | Property Transfer | 1% | ₹50,00,000 |
| 194-O | E-commerce Participant | 1% | ₹5,00,000 |
Understanding TDS in India
What is TDS?
Tax Deducted at Source (TDS) is income tax deducted from payments made by the payer at the time of making specified payments like salary, interest, rent, professional fees, etc.
Key Points
- TDS is deducted by the payer (deductor) and deposited with the government
- The recipient (deductee) gets credit for TDS against their total tax liability
- TDS certificate (Form 16/16A) must be issued by the deductor
- TDS can be claimed as credit when filing income tax return
Higher TDS Without PAN
If the deductee does not provide PAN, TDS is deducted at higher of:
- Rate specified in the relevant section
- Rate in force (20%)
TDS Exemptions
- Submit Form 15G (below 60 years) or Form 15H (senior citizens) if total income is below taxable limit
- Lower/nil deduction certificate from Income Tax Officer
- Payments below threshold limits
Due Dates for TDS Deposit
- 7th of the following month for most deductions
- 30th April for deductions made in March
- Quarterly returns: 31st July, 31st Oct, 31st Jan, 31st May
Disclaimer: This calculator is for informational purposes only and should not be considered financial, tax, or legal advice. Results are estimates based on the information provided and current tax laws. Consult a qualified professional for advice specific to your situation.
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