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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 Rate
6.24%

₹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.

What is TDS Calculator, and How Does it Help You

Tax Deducted at Source (TDS) is a system introduced by the Income Tax Department where tax is deducted directly at the point of origin of income. When a deductor (like an employer or bank) makes a payment (like salary, rent, interest, or professional fees) to a deductee, they must deduct a specified percentage as TDS and deposit it with the government.

The TDS Calculator helps you estimate the TDS deduction and the net payout you will receive for various transaction categories (salaries, interest, professional fees, contractor payments) under Indian tax laws.

Category-wise Rates

Applies the correct TDS section rates (e.g., Sec 194J for professional fees, Sec 194I for rent).

Net Payout Calculator

Computes the exact net take-home payment after TDS deduction.

Threshold Validation

Checks if the payment exceeds the government-mandated exemption threshold before applying TDS.

How Does the TDS Calculator Work?

The calculator applies the relevant section tax rate to the gross payment to compute the TDS amount and the remaining net payment.

TDS Amount = Gross Payment * (TDS Rate / 100)

Gross Payment: The total contract or service fee before tax deductions
TDS Rate: The tax rate percentage mandated by the government for the specific payment category
TDS Amount: The tax deducted at source, deposited with the tax department under the recipient's PAN
Net Payout: Gross payment minus the TDS amount (the actual amount received)

If a company pays a professional consultant a fee of ₹50,000. Under Section 194J, the TDS rate for professional services is 10%. The calculator computes: TDS = 50,000 * 0.10 = ₹5,000. The net payout received by the consultant is ₹45,000.

How to Use TDS Calculator

Using the TDS Calculator is extremely simple and takes just a few seconds. Follow these steps:

1

Select Payment Category

Choose the payment type (e.g., Professional Fees, Rent, Salary, Contractor Payment) from the options.

2

Enter Gross Amount

Input the total transaction or monthly billing amount.

3

Analyze the Output

The calculator instantly displays the TDS rate, TDS amount, and the net payout.

Advantages of Using TDS Calculator

Accurate Cash Flow Planning

Know the exact net amount you will receive after TDS deductions to plan expenditures.

Ensure Tax Compliance

Deductors can check and deposit the correct tax, avoiding late interest penalties.

Verify Form 26AS claims

Verify that TDS deducted from your income matches the credits on your Form 26AS.

Exemption Threshold Checks

Avoid tax deductions on small payments by checking if they fall below the statutory limits.

Frequently Asked Questions

TDS is a method of collecting income tax at the source of income. The payer deducts a percentage of the payment and deposits it with the government. This helps in regular tax collection and reduces tax evasion. TDS is applicable on salary, interest, rent, professional fees, and various other payments.
Common TDS rates: Salary (as per income slab), Bank Interest (10% u/s 194A), Professional Fees (10% u/s 194J), Contractor Payment (2% u/s 194C), Rent (10% for property, 2% for equipment u/s 194I), Commission (5% u/s 194H), Lottery Winnings (30% u/s 194B), Property Sale (1% u/s 194IA).
If the deductee doesn't provide PAN, TDS is deducted at 20% or the applicable rate, whichever is higher. This is specified under Section 206AA. Always provide your PAN to deductors to ensure TDS is deducted at the correct rate.
Form 15G (for individuals below 60) and Form 15H (for senior citizens 60+) are declarations to avoid TDS deduction. You can submit these if your total income is below the taxable limit. Submit to banks/deductors at the beginning of each financial year.
TDS deducted appears in your Form 26AS (Tax Credit Statement) linked to your PAN. When filing ITR, mention TDS details and the credit is adjusted against your total tax liability. If TDS exceeds actual tax, you'll get a refund. Download Form 26AS from TRACES portal.
Threshold limits vary by income type: Bank Interest (₹40,000, ₹50,000 for seniors), Professional Fees (₹30,000), Contractor (₹30,000), Rent (₹2,40,000 annually), Commission (₹15,000), Lottery (₹10,000), Property Sale (₹50,00,000). TDS is deducted only when payment exceeds the threshold.
TAN (Tax Deduction Account Number) is a 10-digit alphanumeric number required by anyone responsible for deducting TDS. Employers, businesses, and entities making specified payments must obtain TAN. It's mandatory for filing TDS returns and issuing TDS certificates.
Form 16 is the TDS certificate issued by employers for salary income. Form 16A is the TDS certificate for non-salary income (interest, rent, professional fees). These certificates contain details of TDS deducted and deposited, and are essential for filing ITR.
If your actual tax liability is lower than TDS being deducted, apply for a lower/nil TDS certificate under Section 197. Submit Form 13 to the Assessing Officer with supporting documents. Once approved, provide the certificate to deductors for reduced TDS deduction.
Deductors must file quarterly TDS returns: Form 24Q (salary), Form 26Q (non-salary payments), Form 27Q (NRI payments). Due dates are: Q1 by 31st July, Q2 by 31st Oct, Q3 by 31st Jan, Q4 by 31st May. Returns are filed electronically on TRACES portal.
Penalties for TDS non-compliance: Late deduction (interest @ 1% per month), Late deposit (interest @ 1.5% per month), Late filing of return (₹200/day up to TDS amount), Non-filing (penalty equal to TDS amount). Willful default may lead to prosecution.
Yes, TDS is applicable on payments to NRIs at higher rates: Interest (30%), Royalty (10%), Technical Services (10%), Other Income (30%). TDS on NRI payments is governed by Section 195. NRIs can apply for lower rates under DTAA (Double Taxation Avoidance Agreement).