TDS Calculator
Quickly calculate the TDS to be deducted on salary, interest, rent, or contractor payments.
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TDS Calculator
Use the formula and worked example below to calculate manually.
Overview
TDS (Tax Deducted at Source) is tax deducted at the point of payment by the payer. This calculator helps you find the correct TDS amount on salary, interest, professional fees, rent, and other payments under the Income Tax Act.
How to use this calculator
- Select the nature of payment (salary, interest, rent, professional fees, etc.).
- Enter the payment amount.
- Select whether the recipient has a valid PAN (different rates apply without PAN).
- The calculator shows the applicable TDS rate, TDS amount, and the net amount payable.
Understanding the inputs & results
TDS
Tax Deducted at Source — the portion of a payment withheld by the payer and deposited directly with the government.
Deductor
The person or entity making the payment who is responsible for deducting TDS.
Deductee
The person receiving the payment from whom TDS is deducted.
Threshold limit
The minimum payment amount above which TDS must be deducted.
Form 26AS / AIS
Annual tax statement reflecting all TDS deducted against your PAN — use it to claim TDS credit while filing returns.
The formula
TDS calculation
TDS = Payment Amount × Applicable TDS Rate
The rate depends on the section (e.g., 194A for interest, 194I for rent, 194J for professional fees). No PAN means 20% or double the applicable rate, whichever is higher.
Worked example
Professional fee payment of ₹1,00,000 under Section 194J.
- TDS rate under 194J = 10%.
- TDS = 1,00,000 × 10% = ₹10,000.
- Net payment to professional = ₹90,000.
✓ TDS of ₹10,000 to be deposited to the government; ₹90,000 paid to the professional.
Frequently asked questions
TDS rates and thresholds change with each Finance Act. Verify current rates at the Income Tax India website before deducting. This tool is for estimation only.