TDS Calculator
Pick the payment type, enter the amount, and see the exact TDS rate, section, deduction and net payout live — sections 192, 194C, 194J, 194I, 194A, 194H, 194IA & 194. Applicable for FY 2026-27 (AY 2027-28) and FY 2027-28.
TDS breakdown
Section —Get your TDS returns filed by a CA
We generate challans, file 24Q / 26Q / 26QB and make sure you pay zero penalties.
Disclaimer: Indicative figures only. TDS rates are as per the Income Tax Act. Always verify with a CA for your specific transaction. Rates for FY 2026-27 (AY 2027-28); also apply to FY 2027-28.
Common TDS sections & rates
TDS (Tax Deducted at Source) is deducted by the payer before releasing a payment and deposited with the government. Each type of payment falls under its own section, with its own rate and threshold. Below are the rates this calculator applies.
| Section | Nature of payment | Threshold | Rate |
|---|---|---|---|
| 192 | Salary | Basic exemption | Slab rate |
| 194J | Professional / technical fees | ₹30,000 | 10% |
| 194I | Rent — land / building / furniture | ₹2,40,000 / yr | 10% |
| 194I | Rent — plant & machinery | ₹2,40,000 / yr | 2% |
| 194C | Contractor — individual / HUF | ₹30,000 | 1% |
| 194C | Contractor — company / firm | ₹30,000 | 2% |
| 194A | Interest — bank / post office | ₹40,000 | 10% |
| 194A | Interest — other entity | ₹10,000 | 10% |
| 194H | Commission / brokerage | ₹15,000 | 5% |
| 194IA | Purchase of immovable property | ₹50,00,000 | 1% |
| 194 | Dividend | ₹5,000 | 10% |
The no-PAN rule — Section 206AA
If the payee (deductee) does not furnish a valid PAN, Section 206AA requires TDS to be deducted at the higher of the normal rate or 20%. This is why quoting PAN correctly matters — a missing PAN can more than double the deduction on a low-rate payment.
Higher of rate or 20%
On a 1% contractor payment, no PAN pushes the rate to 20%. On a 10% professional fee, no PAN also lifts it to 20%. The calculator applies this automatically when you pick "No PAN".
Salary is different
Section 206AA's flat 20% does not apply to salary (Sec 192), which is always computed on the income-tax slab rates. A missing PAN for salary is handled differently by the employer.
NRI / foreign payees
Payments to non-residents attract higher TDS — typically 30% or more — plus surcharge and cess. A DTAA can reduce this, but the payee must give Form 10F, a Tax Residency Certificate and PAN.
Below threshold = no TDS
If the payment (or annual total for rent / salary) is below the section threshold, no TDS is deducted at all — the calculator shows this the moment your amount drops under the limit.
TDS deposit & return due dates
Deducted TDS must be deposited with the government by challan and reported in a quarterly return. Miss the date and interest (1% / 1.5% per month) plus a late-fee under Sec 234E apply.
- Select the nature of payment (salary, rent, contract, fees…).
- Enter the payment amount and payee type (resident/NRI).
- The tool applies the correct section, rate and threshold.
- See the TDS to deduct and the net amount payable.
What is TDS and who deducts it?
Tax Deducted at Source is tax collected by the payer at the time of making certain payments (salary, rent, interest, professional fees) and deposited with the government against the payee's PAN.
What are the common TDS rates applicable in FY 2025-26?
Common TDS rates: salary (as per slab), bank FD interest above Rs 40,000 (10% under Section 194A), rent above Rs 50,000/month from HUF/individual (5% under 194-IB), professional/technical fees above Rs 30,000 (10% under 194J), contractor payments above Rs 30,000 (1% individual/HUF, 2% others under 194C).
What happens if the payee has no PAN?
Under Section 206AA, TDS is deducted at the higher of the normal rate or 20% (and often up to 20% flat) when a valid PAN is not provided.
When must TDS be deposited with the government?
TDS deducted in a month must be deposited by the 7th of the following month. For March, the deposit deadline is 30 April. TDS on property sale under Section 194-IA (1% of sale consideration above Rs 50 lakh) must be deposited within 30 days of the month in which deduction is made.
When must TDS be deposited?
Generally by the 7th of the next month; for March, by 30th April. TDS returns (Form 24Q/26Q) are filed quarterly.
What happens if TDS is not deducted?
If TDS is required but not deducted, the deductor is treated as an assessee-in-default. Consequences include: disallowance of 30% of the payment as expense under Section 40(a), penalty equal to the TDS amount under Section 271C, and interest at 1% per month from the date tax was deductible.
Can I get a refund of excess TDS?
Yes. If total TDS exceeds your actual tax liability, the excess is refunded after you file your income tax return.
Can a person claim TDS credit that was not deposited by the deductor?
As per CBDT instructions, employees can claim TDS credit based on their employer's TDS certificate even if the employer has not deposited the tax, subject to conditions. However, for other TDS, credit is allowed only if the deductor has deposited and reflected the TDS in Form 26AS.
What is TDS on property purchase and who must deduct it?
The buyer must deduct 1% TDS on purchase of immovable property (other than agricultural land) if the consideration exceeds Rs 50 lakh under Section 194-IA. The buyer deposits TDS using Form 26QB within 30 days and issues Form 16B (TDS certificate) to the seller.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.