TDS Calculator
Calculate Tax Deducted at Source (TDS) under any common section — 194J, 194C, 194I, 194A and more — with PAN / non-PAN rate handling for FY 2025-26.
How TDS Calculator works
Choose the TDS section based on payment type — 194J for professional fees, 194C for contractors, 194I for rent, 194A for interest, etc.
The calculator checks if your amount crosses the threshold for that section and applies the correct rate.
If the payee hasn't furnished PAN, Section 206AA kicks in — the tool applies 20% (or the applicable rate, whichever higher).
Frequently asked
Which TDS section applies to my payment?+
Salary → 192, Interest → 194A, Dividend → 194, Contractor → 194C, Commission → 194H, Rent (business) → 194I, Rent by individual > ₹50k/mo → 194IB, Professional/technical fees → 194J, Immovable property > ₹50L → 194IA.
What if my payment is below the threshold?+
No TDS is required. This tool flags 'Threshold NOT met' in that case.
Why is the rate 20% when I unchecked PAN?+
Section 206AA of the Income Tax Act requires higher deduction of 20% or the applicable rate — whichever is higher — when the payee has not furnished a valid PAN.
How do I calculate TDS on salary?+
TDS on salary (Section 192) follows income-tax slabs, not a fixed rate. Please use our Income Tax Calculator, then divide by 12 for monthly TDS.
Do these rates include surcharge and cess?+
The rates shown are the base TDS rates. Surcharge and cess apply only in specific high-value scenarios — consult your CA or the CBDT rate chart.