TDS Calculator

Calculate Tax Deducted at Source for salary, FD, rent, and professional fees

Payment type (Section)

Payment amount (₹)

PAN available?

TDS threshold for this section

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TDS amount

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Gross payment

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TDS rate applied

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Net amount (after TDS)

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Section

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Section	Payment type	Threshold	Rate
192	Salary	Basic exemption	Slab rate
194A	Interest (Bank)	₹40,000/yr	10%
194I	Rent (property)	₹2.4L/yr	10%
194J	Professional fees	₹30,000/yr	10%
194C	Contractor	₹30,000/payment	2% (co.) / 1% (ind.)
194H	Commission	₹15,000/yr	5%

About TDS

What is TDS?

Tax Deducted at Source (TDS) is a mechanism where the payer deducts tax at the time of payment and deposits it with the government. The recipient can claim credit for this TDS when filing their income tax return.

What if no PAN is provided?

If the recipient does not provide their PAN, TDS is deducted at 20% or the applicable rate, whichever is higher. Always provide your PAN to avoid excess TDS deduction.

How to claim TDS refund?

If excess TDS was deducted (e.g., your income is below taxable limit), file your Income Tax Return (ITR) and the excess TDS will be refunded to your bank account by the Income Tax Department.