TDS Calculator Online
Instantly compute TDS deductions on salaries, rent, professional fees, and more. Calculate interest on delayed TDS payments and stay compliant with ease.
Section 192: Salary ”” Standard rate is 10%. Threshold limit: ₹2.50 L.
TDS Calculation Result
With PAN vs Without PAN
With PAN
₹50,000
@ 10%
Without PAN
₹1.00 L
@ 20%
Extra TDS without PAN: ₹50,000
TDS Rate Chart ”” FY 2025-26
Comprehensive table of TDS rates applicable under various sections of the Income Tax Act for the financial year 2025-26.
| Section | Nature of Payment | TDS Rate | Threshold Limit |
|---|---|---|---|
| 192 | Salary | Slab Rates | As per income tax slab |
| 193 | Interest on Securities | 10% | ₹10,000 |
| 194 | Dividends | 10% | ₹5,000 |
| 194A | Interest other than Securities (Banks) | 10% | ₹40,000 (₹50,000 for seniors) |
| 194B | Winning from Lottery / Puzzles | 30% | ₹10,000 |
| 194BB | Winning from Horse Race | 30% | ₹10,000 |
| 194C | Payment to Contractors (Individual/HUF) | 1% | ₹30,000 single / ₹1,00,000 aggregate |
| 194C | Payment to Contractors (Others) | 2% | ₹30,000 single / ₹1,00,000 aggregate |
| 194D | Insurance Commission | 5% | ₹15,000 |
| 194DA | Life Insurance Policy Payout | 5% | ₹1,00,000 |
| 194E | Payment to Non-resident Sportsperson | 20% | Nil |
| 194H | Commission / Brokerage | 5% | ₹15,000 |
| 194I | Rent on Plant & Machinery | 2% | ₹2,40,000 |
| 194I | Rent on Land / Building / Furniture | 10% | ₹2,40,000 |
| 194J | Professional / Technical Fees | 10% | ₹30,000 |
| 194J | Technical Services (FTS) to certain payees | 2% | ₹30,000 |
| 194IA | Transfer of Immovable Property | 1% | ₹50,00,000 |
| 194IB | Rent by Individual / HUF | 5% | ₹50,000 per month |
| 194M | Payment to Commission / Contract (by Individual/HUF) | 5% | ₹50,00,000 |
| 194N | Cash Withdrawal | 2% | ₹1,00,00,000 |
| 194O | E-commerce Participant | 1% | ₹5,00,000 |
| 194Q | Purchase of Goods | 0.1% | ₹50,00,000 |
* If the deductee does not furnish PAN, TDS is deducted at 20% or the applicable rate, whichever is higher (Section 206AA).
What is TDS?
Tax Deducted at Source (TDS) is a mechanism introduced by the Income Tax Department of India to collect tax at the very point where income is generated. Instead of waiting for the taxpayer to compute and pay tax at the end of the financial year, the government requires the payer to deduct a percentage of the payment as tax before releasing the balance to the recipient.
For example, when your employer pays your salary, they deduct TDS based on your income tax slab and deposit it directly with the government. Similarly, when a business pays rent above ₹2,40,000 per year, it must deduct TDS at 10% before making the payment. The recipient can later claim credit for TDS deducted while filing their income tax return.
TDS applies to various types of payments including salary, interest on fixed deposits, rent, professional fees, commission, dividends, and many others. Each type of payment has a specific TDS section, rate, and threshold limit prescribed under the Income Tax Act, 1961.
How Does the TDS Calculator Work?
The TDS calculator uses a straightforward formula to compute the tax deducted at source:
TDS Amount = Payment Amount × TDS Rate ÷ 100
- Payment Amount = Gross amount paid to the deductee
- TDS Rate = Applicable rate under the relevant section
- Net Amount = Payment Amount − TDS Amount
Interest on Late TDS Formula
When TDS is not deducted or deposited on time, interest under Section 201(1A) is calculated as:
Interest = TDS Amount × Rate per Month × No. of Months
Late Deduction
1% per month (or part thereof) from the date TDS was deductible to the date of actual deduction.
Late Payment
1.5% per month (or part thereof) from the date of deduction to the date of actual deposit with the government.
TDS Due Dates
Monthly TDS Deposit
TDS deducted during any month (April to February) must be deposited with the government by the 7th of the following month. For instance, TDS deducted in June must be deposited by 7th July.
March TDS Deposit
TDS deducted in the month of March has a special deadline ”” it must be deposited by 30th April of the same year. This extended date accommodates year-end accounting.
Quarterly TDS Returns
TDS returns must be filed quarterly: 31st July (Q1), 31st October (Q2), 31st January (Q3), and 31st May (Q4). Forms 24Q (salary) and 26Q (non-salary) apply.
TDS Certificates
Form 16 (salary) must be issued by 15th June annually. Form 16A (non-salary) must be issued within 15 days from the due date of filing the TDS return for each quarter.
Penalties for Late TDS
Interest u/s 201(1A)
Interest at 1% per month for late deduction and 1.5% per month for late deposit of TDS is levied. Part of a month is counted as a full month, making even small delays costly.
Penalty u/s 271C
If a person fails to deduct TDS (wholly or partly), a penalty equal to the amount of TDS not deducted can be imposed by the Joint Commissioner. This can be up to 100% of the TDS amount.
Late Filing Fee u/s 234E
A fee of ₹200 per day is charged for delay in filing TDS returns, subject to a maximum of the total TDS amount. This fee applies from the due date until the actual filing date.
How to Use Our TDS Calculator
Choose Calculator Mode
Select "TDS Calculator" to compute TDS on a payment, or "TDS Interest Calculator" to calculate interest on delayed TDS deposits.
Select Payment Type
Pick the applicable section from the dropdown ”” salary (192), rent (194I), professional fees (194J), contractor payment (194C), and more.
Enter Payment Amount
Use the slider or type the gross payment amount. The calculator instantly shows TDS based on the applicable rate for the selected section.
Toggle PAN Status
Select whether the payee has furnished their PAN. Without PAN, TDS is deducted at a higher rate of 20% under Section 206AA.
View TDS Breakdown
Instantly see the TDS rate, TDS amount deducted, net amount receivable, and a visual comparison of with-PAN vs without-PAN deductions.
Calculate Interest (if applicable)
Switch to the Interest Calculator tab, enter the TDS due date and actual payment date, and select the type of default to compute penalty interest.
Frequently Asked Questions
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