🇮🇳 TDS: Calculator

Calculate Tax Deducted at Source (TDS) on common payment types using FY 2026-27 rates.

Rs
TDS TO BE DEDUCTED
Rs 0
at 10% under Section 194A
Payment Amount
Rs 0
Threshold Limit
Rs 50,000
TDS Applicable?
Yes
Net Payment After TDS
Rs 0

What Is TDS?

TDS (Tax Deducted at Source) requires the payer of certain kinds of income — salary, interest, rent, professional fees, contractor payments, commission, and more — to deduct a percentage of tax before making the payment and deposit it directly with the Income Tax Department on the recipient's behalf. The recipient then claims credit for that TDS when filing their income tax return.

How to Use This Calculator

Select the type of payment being made and enter the amount. The calculator applies the correct TDS rate and threshold for that payment type and shows whether TDS applies, how much should be deducted, and the net amount payable after TDS.

Common TDS Rates & Thresholds (FY 2026-27)

Payment TypeSectionRateThreshold
Interest on Securities19310%Rs 10,000
Bank/Post Office FD Interest194A10%Rs 50,000 (Rs 1,00,000 for senior citizens)
Rent (Individual/HUF payer)194-IB2%Rs 50,000/month (~Rs 6,00,000/year)
Professional Fees194J10%Rs 50,000
Technical Services Fees194J2%Rs 50,000
Contractor Payment (Individual/HUF)194C1%Rs 30,000/transaction, Rs 1,00,000/year
Contractor Payment (Company/Firm)194C2%Rs 30,000/transaction, Rs 1,00,000/year
Commission/Brokerage194H2%Rs 20,000
Purchase of Goods194Q0.1%Rs 50,00,000/year (per seller)

Salary TDS (Section 192) isn't included above because it's withheld at the employee's applicable income tax slab rate for the year, not a single fixed percentage — your employer calculates it based on your total projected annual income and declared deductions.

What Happens If PAN Isn't Provided?

If the recipient doesn't provide a valid PAN (Permanent Account Number), the payer must generally deduct TDS at a higher rate — 20%, or the rate specified under the relevant section, whichever is higher. This calculator assumes a valid PAN is on record.

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❓ Frequently Asked Questions

Who is responsible for deducting TDS?
The person or business making the payment (the deductor) is responsible for deducting TDS at the applicable rate and depositing it with the government, then issuing a TDS certificate (like Form 16 or 16A) to the recipient.
Can I claim back TDS that was deducted?
Yes. TDS deducted from your income is treated as an advance payment of your tax liability. When you file your income tax return, you claim credit for all TDS deducted during the year (visible in your Form 26AS/AIS), and get a refund if your total tax liability is lower than the TDS already deducted.
What if my total income is below the taxable limit?
If your total annual income is below the basic exemption limit and you expect no tax liability, you can generally submit Form 15G (or Form 15H for senior citizens) to the payer to request that TDS not be deducted, subject to conditions.
Do these thresholds apply per transaction or per year?
It varies by section. Section 194A, 194H, 194J, 194-IB, and 194Q thresholds are generally aggregate annual limits, while Section 194C has both a per-transaction threshold (Rs 30,000) and an aggregate annual threshold (Rs 1,00,000) — TDS applies if either is crossed.
Why did the rent TDS threshold change?
Budget 2025 raised the Section 194-IB monthly rent threshold from Rs 50,000/month (the same figure, but under the old Rs 2.4 lakh/year framing) — check the current Income Tax Department guidance for the exact effective date and figure that applies to your rent period, since this threshold has been revised more than once in recent years.
What happens if TDS isn't deducted or deposited on time?
The deductor can face interest charges, penalties, and disallowance of the expense in their own tax computation for failing to deduct or deposit TDS on time, so compliance matters for both the payer and the payee.

🏆 About This Tool — Accuracy & Trust

🔒 Data Privacy: All calculations run entirely within your browser using JavaScript. Nothing you enter here is ever transmitted to our servers, stored, sold, or shared.

📐 Accuracy Note: This tool uses standard, widely published formulas and guidelines. Results are estimates for informational purposes; for financial, medical, or engineering decisions, consult a licensed professional.

📅 Last Updated: September 2026.