TDS Calculator
Calculate TDS (Tax Deducted at Source) for different payment types. Check applicable TDS rate, section, threshold, and net amount after deduction.
Payment Amount
₹1,00,000
TDS Deducted
₹10,000
Net Payment
₹90,000
TDS Details
What is TDS?
TDS (Tax Deducted at Source) is a system of collecting income tax in India where the payer deducts tax at the time of making specified payments like salary, rent, professional fees, interest, etc. The deducted amount is deposited with the government on behalf of the payee. TDS ensures that tax is collected at the source of income, reducing tax evasion and providing a steady flow of revenue to the government.
TDS Rate Chart (FY 2025-26)
| Section | Payment Type | Rate | Threshold |
|---|---|---|---|
| 192 | Salary | Slab rate | ₹2,50,000 |
| 194A | Interest (non-securities) | 10% | ₹40,000 |
| 194J | Professional/Technical fees | 10% | ₹30,000 |
| 194C | Contractors | 1%/2% | ₹30,000 |
| 194I(a) | Rent - Land/Building | 10% | ₹2,40,000 |
| 194H | Commission/Brokerage | 5% | ₹15,000 |
| 194B | Lottery/Games | 30% | ₹10,000 |
| 194IA | Immovable property | 1% | ₹50,00,000 |
When is TDS Deducted?
TDS is deducted when the payment amount exceeds the specified threshold limit for that particular section. If the payee does not furnish their PAN (Permanent Account Number), TDS is deducted at a higher rate of 20% under Section 206AA, regardless of the payment type.
FAQ: How to claim TDS refund?
If TDS deducted is more than your actual tax liability, you can claim a refund by filing your Income Tax Return (ITR). The excess TDS will be refunded to your bank account after the ITR is processed by the Income Tax Department. You can check your TDS details in Form 26AS or Annual Information Statement (AIS).
FAQ: What happens if TDS is not deducted?
If the payer fails to deduct TDS, they may face penalties including interest on the TDS amount (1% per month for non-deduction, 1.5% per month for non-payment after deduction) and disallowance of the expense for their own tax computation. The payee is still liable to pay tax on the income received.