TDS Calculator — FY 2025-26

Name: Salary Calculator
Brand: Superworks
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TDS Calculator Online Instantly — Section by Section

Use the free TDS Calculator to compute Tax Deducted at Source for 20+ payment types under the Income Tax Act. Enter the gross amount, pick the section, and get accurate TDS with threshold checks, no-PAN penalties, and live formula breakdown.

FY 2025-26 rates 20+ sections covered No PAN auto-handled

Nature of Payment

TDS Section & Payment Type

Threshold: ₹50,000 · Rate: 10%

Recipient Details

Recipient Type

Individual / HUF / Sole Prop. Others (Company, Firm, etc.)

PAN of Recipient

PAN Available PAN Not Furnished

Payment Amount

Gross Amount Payable (₹)

₹

₹1.50 L

Results update automatically as you type

TDS Rate

Calculation Breakdown

Component	Value

₹0

TDS deducted this transaction

The amount you withhold and deposit to the Income Tax Department by the 7th of next month.

₹0

Net payable to vendor

Issue this against the original invoice along with a TDS certificate (Form 16A) in due course.

Effective deduction rate

Standard rate for this section.

Built for the way Indian finance teams actually deduct TDS.

Not a generic percentage tool — every input maps to a real provision in the Income Tax Act.

Section-accurate rates

Covers 192A, 193, 194, 194A, 194B, 194C, 194D, 194H, 194-I, 194-IA, 194-IB, 194J, 194K, 194O, 194Q and more — FY 2025-26 rates baked in.

Threshold-aware logic

Shows whether the payment crosses the statutory threshold for the selected section. Advisory indicator helps you decide whether TDS applies.

No-PAN penalty built in

Section 206AA bumps the rate to 20% when PAN is not furnished — handled automatically. 194Q and 194O get the 5% cap exception.

Recipient-type splits

Individual/HUF vs Company rates differ under 194C and 194D — the TDS calculator picks the right rate for your recipient type.

Live calculation panel

See TDS amount, effective rate, net payable, and full formula breakdown update in real time as you change any input.

Audit-ready math

Every number traces back to the gross amount and rate — see the full formula in the live panel. Copy results to clipboard for your records.

Understanding TDS

What "Tax Deducted at Source" really means.

TDS is a mechanism under the Income Tax Act, 1961 where the payer deducts tax before transferring money to the recipient — for specified payments like salary, contractor fees, rent, professional services, and interest.

The deducted amount sits with the government as advance tax on the recipient’s behalf, and is reconciled against their final liability when they file their return. For the deductor, it’s a compliance obligation: deduct, deposit by the 7th of next month, file the quarterly return, and issue a TDS certificate.

Get the rate wrong — or miss a threshold — and the deductor pays interest (1% per month for short deduction, 1.5% for late deposit) plus disallowance of the expense under Section 40(a)(ia). This tool exists so you don’t have to remember every threshold.

Section identification

Pick the right section — 194C for contractors, 194J for professionals, 194I for rent, etc.

Threshold check

Confirm the payment crosses the section's threshold before deducting anything.

Rate selection

Apply Individual/HUF rate or company rate — 194C is the common split.

PAN verification

Without a valid PAN, the rate jumps to 20% under Section 206AA.

Did You Know

Three things most teams get wrong about TDS.

For 194C, the ₹30,000 threshold is per invoice, but ₹1,00,000 is the annual aggregate across all invoices to that vendor.
194J professional fees are at 10%, but technical services under the same section are at 2% — a frequent over-deduction error.
The no-PAN penalty applies even to non-resident recipients, unless they furnish a Tax Residency Certificate.

Short deduction interest

1% / month

Late deposit interest

1.5% / month

Late filing fee (234E)

₹200 / day

Expense disallowance u/s 40(a)(ia)

30%

FY 2025-26 TDS Rates — Section-wise Reference

Section	Nature of Payment	Threshold (per FY)	TDS Rate
192A	Premature EPF withdrawal	₹50,000	10%
193	Interest on securities	₹10,000	10%
194	Dividend (non-115O)	₹10,000	10%
194A	Interest from banks / post office	₹50,000 (₹1L sr. citizen)	10%
194A	Interest other than from banks	₹10,000	10%
194B	Lottery / online games	₹10,000	30%
194BB	Horse race winnings	₹10,000	30%
194C	Contractor — single (Ind/HUF)	₹30,000	1%
194C	Contractor — single (Others)	₹30,000	2%
194C	Contractor — FY aggregate (Ind/HUF)	₹1,00,000	1%
194C	Contractor — FY aggregate (Others)	₹1,00,000	2%
194D	Insurance commission — Individual	₹20,000	2%
194D	Insurance commission — Company	₹20,000	10%
194H	Commission or brokerage	₹20,000	2%
194I(A)	Rent — plant & machinery	₹6,00,000	2%
194I(B)	Rent — land, building, furniture	₹6,00,000	10%
194-IA	Transfer of immovable property	₹50,00,000	1%
194-IB	Rent by Ind/HUF (not under audit)	₹50,000/month	2%
194J	Professional fees / royalty	₹50,000	10%
194J	Technical services / call centre	₹50,000	2%
194K	Income from mutual fund units	₹10,000	10%
194O	E-commerce sales / services	₹5,00,000	0.1%
194Q	Purchase of goods (buyer-side)	₹50,00,000	0.1%
206AA	Recipient without PAN	Any amount	20% (5% for 194Q/194O)

How TDS Calculation Works — Step by Step

Four simple steps to compute the exact TDS for any payment type under the Income Tax Act.

Select Section

Pick the TDS section that matches your payment type

Choose Recipient

Individual/HUF or Company — rates may differ

Check PAN Status

No PAN triggers Section 206AA higher rate

Enter Amount

Gross payment amount before TDS deduction

Get TDS Result

Instant TDS amount, effective rate, and net payable

Step 01 — Pick Rate rate = section.rateFor(recipient)

Step 02 — No-PAN Check if (!hasPan) rate = max(rate, 20)

Step 03 — Threshold Gate if (amount <= threshold) → advisory only

Step 04 — Net Payable net = grossAmount − tdsAmount

Final Formula — TDS Amount TDS = Gross Payment × Effective Rate ÷ 100

Worked Example — 194J Professional Fees

Section: 194JAmount: ₹1,50,000Recipient: IndividualPAN: Available

Gross Payment₹1,50,000

Base Rate (194J Pro)10%

Threshold₹50,000 ✓ Above

PAN StatusAvailable ✓

TDS Amount₹15,000

Net payable to vendor = ₹1,50,000 − ₹15,000 = ₹1,35,000

Frequently Asked Questions About TDS Calculator

When am I required to deduct TDS?

Any business or individual whose turnover exceeded ₹1 crore (or ₹50 lakh for professionals) in the previous financial year must deduct TDS on specified payments — contractor fees, rent, professional services, commission, interest, etc. — once the amount crosses the section threshold.

What happens if the recipient has not furnished PAN?

Section 206AA kicks in. TDS is deducted at the higher of the prescribed rate or 20%. So for a ₹1,00,000 professional fee payment with no PAN, you deduct ₹20,000 instead of ₹10,000. Exceptions: Section 194Q (purchase of goods) and Section 194O (e-commerce) cap the no-PAN rate at 5%.

Is the TDS threshold per invoice or per financial year?

It depends on the section. For 194C (contractors), both apply — ₹30,000 per single invoice OR ₹1,00,000 aggregate across the FY. For 194I (rent), 194J (professional fees), and most others, the threshold is annual. This TDS calculator exposes both options for 194C as separate selections.

When do I need to deposit the deducted TDS?

By the 7th of the following month for all months except March. For March deductions, the due date is 30th April. Late deposit attracts interest at 1.5% per month under Section 201(1A).

Do I need to issue a TDS certificate to the vendor?

Yes. Form 16A is issued quarterly to the recipient within 15 days of filing the quarterly TDS return (Form 26Q). For salary TDS, Form 16 is issued annually. The certificate helps vendors claim credit against their tax liability.

What is the difference between TDS and TCS?

TDS is deducted by the payer before paying the recipient. TCS (Tax Collected at Source) is collected by the seller from the buyer on specified goods like scrap, motor vehicles above ₹10L, foreign remittance, etc. Both are advance tax mechanisms under the Income Tax Act.

Can the recipient claim back the TDS deducted?

Yes. The deducted amount appears in the recipient’s Form 26AS/AIS and is set off against their final tax liability when they file their return. If TDS exceeds the final liability, the excess is refunded by the Income Tax Department.

Does this TDS calculator handle salary TDS under Section 192?

No — salary TDS is computed against the recipient’s total annual income and applicable slab rate, which needs a full payroll calculation. Use the In-Hand Salary Calculator or CTC Calculator for salary TDS. This tool covers non-salary sections only (192A through 194Q).

How does the TDS calculator handle different recipient types?

Sections like 194C and 194D have different rates for Individual/HUF/Sole Proprietors versus Companies/Firms. For example, 194C charges 1% for individuals but 2% for companies. The calculator automatically applies the correct rate based on your recipient type selection.

What are the penalties for short deduction or late deposit of TDS?

Short deduction attracts interest at 1% per month from the date TDS was due to the date of actual deduction. Late deposit attracts 1.5% per month. Additionally, 30% of the expense is disallowed under Section 40(a)(ia) if TDS was not deducted or deposited. Late filing of TDS returns attracts a fee of ₹200 per day under Section 234E.

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