Calculate Tax Deducted at Source instantly
| Section | Nature of Payment | Threshold | TDS Rate | Without PAN |
|---|---|---|---|---|
| 192 | Salary | ₹2.50 L | Slab | 20% |
| 194A | Interest on FD/RD | ₹40,000 | 10% | 20% |
| 194I | Rent | ₹2.40 L | 10% | 20% |
| 194J | Professional Fees | ₹30,000 | 10% | 20% |
| 194C | Contractor Payment | ₹30,000 | 2% | 20% |
| 194H | Commission/Brokerage | ₹15,000 | 5% | 20% |
A TDS Calculator helps you calculate the exact amount of tax that will be deducted at source from various types of income. It considers the applicable section, threshold limits, and whether PAN is available.
Our calculator covers all major TDS sections including salary (192), interest (194A), rent (194I), professional fees (194J), and contractor payments (194C).
TDS (Tax Deducted at Source) is a method of collecting income tax in India. The person making the payment (deductor) deducts tax before paying the recipient (deductee). This applies to salaries, interest, rent, professional fees, and other specified payments.
TDS is not applicable when: (1) Payment is below the threshold limit specified for each section, (2) The recipient provides Form 15G/15H (for senior citizens), (3) Payment is made to government bodies, (4) The recipient has a valid lower/nil deduction certificate.
If the deductee does not provide PAN, TDS is deducted at 20% or the applicable rate, whichever is higher. This is as per Section 206AA of Income Tax Act.
If TDS deducted exceeds your actual tax liability, you can claim refund by filing Income Tax Return. The refund is processed after ITR verification. Check Form 26AS to verify TDS credits.
TDS must be deposited by 7th of the following month. For March, the due date is 30th April. TDS return filing dates are: Q1-July 31, Q2-Oct 31, Q3-Jan 31, Q4-May 31.