TDS Calculator

Calculate Tax Deducted at Source (TDS) for various income types. Know your net amount after TDS deduction.

TDS Calculation

Salary (192)

TDS on salary as per income tax slab

₹

Quick Amount:

TDS Summary

₹62.40 KTDS Deducted
Gross Amount₹10.00 L
TDS Deducted₹62.40 K
Net Amount₹9.38 L
Effective Rate6.24%

₹10.00 L

Gross Amount

₹62.40 K

TDS Amount

₹9.38 L

Net Amount

As per slab

TDS Rate

TDS Rates Reference (FY 2024-25)

SectionIncome TypeThresholdTDS Rate
192Salary (192)-As per slab
194ABank Interest (194A)₹40.00 K10%
194AOther Interest (194A)₹5.00 K10%
194Dividends (194)₹5.00 K10%
194JProfessional Fee (194J)₹30.00 K10%
194CContractor (194C)₹30.00 K2%
194IRent - Land/Building (194I)₹2.40 L10%
194IRent - Equipment (194I)₹2.40 L2%
194HCommission (194H)₹15.00 K5%
194BLottery/Game (194B)₹10.00 K30%
194IAProperty Sale (194IA)₹50.00 L1%

Important TDS Notes

PAN Not Available

If PAN is not provided, TDS is deducted at 20% or the applicable rate, whichever is higher.

Form 15G/15H

Submit Form 15G (non-seniors) or 15H (seniors) to avoid TDS if your total income is below taxable limit.

TDS Certificate

Deductor must issue Form 16/16A as TDS certificate. Claim TDS credit while filing ITR.

Lower TDS Certificate

Apply for lower/nil TDS certificate under Section 197 if your actual tax liability is lower.

Frequently Asked Questions

Understanding TDS

Tax Deducted at Source (TDS) is a method of collecting income tax in India. Under TDS, the payer deducts a portion of the payment and deposits it with the government on behalf of the recipient (deductee).

Key TDS Concepts

  • Deductor: Person/entity making the payment and deducting TDS
  • Deductee: Person receiving the payment from which TDS is deducted
  • TAN: Tax Deduction Account Number required for deductors
  • Threshold: Minimum amount above which TDS applies

TDS Returns & Due Dates

  • Q1 (Apr-Jun): Due by 31st July
  • Q2 (Jul-Sep): Due by 31st October
  • Q3 (Oct-Dec): Due by 31st January
  • Q4 (Jan-Mar): Due by 31st May