TDS Calculator (FY 2025-26)
Compute Tax Deducted at Source (TDS) for every major Indian section — Salary (192), FD interest (194A), contractor (194C), professional fees (194J), rent (194I) and commission (194H). Threshold, PAN rules and senior-citizen limits applied.
Calculate TDS Amount
What Is TDS?
Tax Deducted at Source (TDS) is a mechanism where the payer of income (employer, bank, tenant, client) deducts a fixed percentage as income tax and deposits it directly with the government against the payee's PAN. It ensures the government collects tax at the point of income generation rather than waiting for annual returns.
The deducted TDS reflects in the payee's Form 26AS and can be claimed as a tax credit while filing the annual Income Tax Return. If the actual tax liability is less than TDS deducted, the excess is refunded by the Income Tax Department.
TDS Rate Chart FY 2025-26 (Common Sections)
| Section | Nature of Payment | Rate | Threshold (₹/year) | No PAN Rate |
|---|---|---|---|---|
| 192 | Salary | As per slab | Basic exemption | Slab rate |
| 194A | FD / Interest (bank) | 10% | ₹40,000 (₹50,000 senior) | 20% |
| 194C | Contractor — Individual / HUF | 1% | ₹30,000 single / ₹1 lakh aggregate | 20% |
| 194C | Contractor — Company / Firm | 2% | ₹30,000 single / ₹1 lakh aggregate | 20% |
| 194J | Professional fees | 10% | ₹30,000 | 20% |
| 194J | Technical services / Royalty | 2% | ₹30,000 | 20% |
| 194I | Rent — Land / Building | 10% | ₹2.4 lakh | 20% |
| 194I | Rent — Plant / Machinery | 2% | ₹2.4 lakh | 20% |
| 194IB | Rent by individual / HUF | 5% | ₹50,000/month | 20% |
| 194H | Commission / Brokerage | 5% | ₹15,000 | 20% |
| 194Q | Purchase of goods | 0.1% | ₹50 lakh | 5% |
| 194IA | Sale of immovable property | 1% | ₹50 lakh | 20% |
Rates as per CBDT circular for FY 2025-26 (AY 2026-27). Cross-verify at incometax.gov.in before deducting.
Income Tax Slabs — New Regime (FY 2025-26)
Used by Section 192 salary TDS calculation when the employee opts for the default new tax regime:
| Income Slab | Tax Rate |
|---|---|
| Up to ₹4 lakh | Nil |
| ₹4 – ₹8 lakh | 5% |
| ₹8 – ₹12 lakh | 10% |
| ₹12 – ₹16 lakh | 15% |
| ₹16 – ₹20 lakh | 20% |
| ₹20 – ₹24 lakh | 25% |
| Above ₹24 lakh | 30% |
Standard deduction of ₹75,000 available under new regime. Rebate under Section 87A available if total income ≤ ₹12 lakh (no tax up to ₹12 lakh).
How to Deposit & File TDS
- Deposit deadline — TDS deducted in a month must be deposited by the 7th of the next month using Challan ITNS-281. For March deductions, deadline is 30th April.
- Quarterly returns — File Form 24Q (salary) or 26Q (non-salary) by the 31st of the month following the quarter (e.g. Q1 return by 31st July).
- TDS certificates — Issue Form 16 (salary, annual) or Form 16A (other, quarterly) to the payee within 15 days of return filing.
- Late-fee & interest — Late deposit: 1.5% per month interest. Late return: ₹200/day (capped at TDS amount). Non-deduction: expense disallowed under Section 40(a)(ia).
- Traces portal — Register at traces.tds.tin.nsdl.com for downloading forms and reconciling.
- Form 15G/15H — Payees whose income is below taxable limit can submit these declarations to avoid TDS on interest income.
Frequently Asked Questions
What is TDS in India?
What is the TDS rate on FD interest?
How is salary TDS calculated?
What is TDS on professional fees?
What is TDS on rent?
When to deposit TDS?
Official Sources & References
This TDS Calculator uses rates and rules published by the Central Board of Direct Taxes (CBDT) and Income Tax Department of India for Financial Year 2025-26 (Assessment Year 2026-27). Always cross-check with the latest official notification before deducting TDS.