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TDS Calculator - Calculate Tax Deducted at Source Online

Calculate TDS amount for salary, rent, interest, professional services, and commission payments. Get accurate TDS calculations with latest FY 2025-26 rates and detailed breakdown for all sections.

TDS Calculation Details

₹10K ₹1Cr
Enter the total payment amount before TDS deduction
Higher TDS rate applies if PAN is not available
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Important: TDS rates and thresholds have been updated for FY 2025-26. Section 206AB (higher rates for non-filers) has been removed from April 1, 2025.

TDS Calculation Results

TDS Amount to be Deducted
₹50,000
10% TDS Rate Applied
Gross Payment
₹5,00,000
TDS Deducted
₹50,000
Net Payment
₹4,50,000
TDS Section
194J

TDS Calculation Details

Payment Summary

Component Amount
Payment Type Professional Services
Recipient Category Individual
Applicable Section Section 194J
TDS Rate Applied 10%
Gross Payment Amount ₹5,00,000

TDS Calculation

Component Amount
Threshold Amount ₹30,000
Taxable Amount ₹5,00,000
TDS @ Rate ₹50,000
Surcharge (if applicable) ₹0
Total TDS Payable ₹50,000

Why Our TDS Calculator is the Best in the Market

Latest FY 2025-26 Rates

Updated with the latest TDS rates including recent changes like removal of Section 206AB, reduced commission rates under 194H, and increased thresholds for rent and interest.

All TDS Sections Covered

Comprehensive coverage of all major TDS sections including salary, rent, professional services, commission, interest, and contractor payments with accurate threshold calculations.

Automatic Rate Selection

Intelligent system that automatically applies correct TDS rates based on payment type, recipient category, and PAN availability without manual lookup required.

Real-time Threshold Validation

Instant validation against threshold limits ensuring TDS is calculated only when payment exceeds the minimum threshold for each section.

Detailed Compliance Information

Complete breakdown showing applicable section, due dates, and compliance requirements helping you stay updated with TDS regulations and avoid penalties.

Visual Analytics & Charts

Interactive charts showing payment breakdown, TDS impact analysis, and rate comparisons across different sections for better understanding and decision making.

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TDS Compliance Tips

  • Obtain TAN before deducting TDS from any payments
  • Check threshold limits before applying TDS deduction
  • Deposit TDS by 7th of next month to avoid interest
  • File quarterly TDS returns within due dates
  • Issue TDS certificates (Form 16/16A) to payees
  • Higher rates apply if recipient doesn't provide PAN

Understanding TDS - Tax Deducted at Source

Tax Deducted at Source (TDS) is a mechanism introduced by the Income Tax Department where tax is deducted at the source of income generation. When you make specified payments like salary, rent, or professional fees, you must deduct TDS at prescribed rates and deposit it with the government.

How TDS Works

TDS ensures regular tax collection and reduces tax evasion by collecting tax at the point of income generation. The person making the payment (deductor) deducts tax and deposits it with the government on behalf of the recipient (deductee).

TDS Amount = Payment Amount × TDS Rate
Net Payment to Recipient = Gross Payment - TDS Amount
(Subject to threshold limits for each section)

Major TDS Sections and Rates for FY 2025-26

Section Nature of Payment TDS Rate Threshold Limit
192 Salary payments As per slab rates Basic exemption limit
194A Interest (other than securities) 10% ₹50,000 (Bank), ₹1,00,000 (Sr. Citizens)
194C Contractor/Sub-contractor 1% (Individual), 2% (Others) ₹30,000 (Single), ₹1,00,000 (Annual)
194H Commission/Brokerage 2% (Reduced from 5%) ₹15,000
194I Rent 10% ₹6,00,000 (Increased from ₹2,40,000)
194J Professional/Technical Services 10% (Professional), 2% (Technical) ₹30,000

Key Changes in TDS for FY 2025-26

  • Section 206AB Removed: Higher TDS rates for non-filers have been eliminated from April 1, 2025
  • Commission Rate Reduced: TDS on commission/brokerage reduced from 5% to 2% under Section 194H
  • Rent Threshold Increased: TDS threshold for rent increased from ₹2.4 lakhs to ₹6 lakhs annually
  • Senior Citizens Benefit: Interest threshold increased from ₹50,000 to ₹1,00,000 for senior citizens
  • New Section 194T: TDS on partner's remuneration at 10% if exceeding ₹20,000 annually

TDS Compliance Requirements

  • Obtain Tax Deduction Account Number (TAN) before deducting TDS
  • Deduct TDS at correct rates based on nature of payment and recipient type
  • Deposit TDS within prescribed due dates (7th of next month)
  • File quarterly TDS returns (24Q, 26Q, 27Q) within due dates
  • Issue TDS certificates to deductees within specified time limits
  • Maintain proper records and documentation for all TDS transactions

Consequences of Non-Compliance

Non-compliance with TDS provisions can result in interest charges at 1% per month for late deduction, 1.5% per month for late deposit, and penalties ranging from ₹10,000 to ₹1,00,000 depending on the nature of default.

Frequently Asked Questions about TDS Calculator

What is the TDS rate if PAN is not provided?

If the recipient doesn't provide PAN, TDS is deducted at 20% or the rate specified in the section, whichever is higher. This higher rate was introduced to encourage PAN compliance.

When is TDS not applicable?

TDS is not applicable when payment amount is below the threshold limit specified for each section. For example, no TDS on professional services if payment is below ₹30,000.

What are the due dates for TDS deposit?

TDS must be deposited by the 7th of the month following the month in which TDS was deducted. For March deductions, the due date is April 30th.

Can TDS be claimed as refund?

Yes, if TDS deducted exceeds your actual tax liability, you can claim the excess amount as refund while filing your income tax return. The refund will be processed after assessment.

What is the difference between TDS and TCS?

TDS is deducted by the payer from payments made, while TCS (Tax Collected at Source) is collected by the seller from the buyer at the time of sale of specified goods.

Do I need to deduct TDS on payments to government?

Generally, no TDS is required on payments made to government, RBI, or specified tax-exempt institutions. However, specific provisions may apply in certain cases.

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