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TDS Calculator

This TDS calculator shows how much tax will be deducted at source from a payment, and how much you will actually receive. Pick the type of payment — salary, contractor payment, professional fee, commission or interest — enter the amount, and see the TDS and the net amount. Rates are prefilled for each section but can be edited.

Prefilled for the section — edit it if your case differs.

How to use this TDS calculator

  1. Choose the type of payment from the list — the usual TDS rate for that section fills in automatically.
  2. Enter the payment amount. For salary, enter the full annual salary (CTC salary income, before TDS).
  3. If the receiver has not given a PAN, tick the box — the rate jumps to 20% under Section 206AA (salary excepted).
  4. Read the result: how much TDS comes off, and the net amount the receiver actually gets.

How TDS works

TDS — Tax Deducted at Source — means the person paying you first sends a part of the payment to the Income Tax Department, and pays you the rest. It is not an extra tax: when you file your return, the TDS is adjusted against your final tax bill, and any excess comes back as a refund. The payer gives you a certificate (Form 16 for salary, Form 16A for other payments) and the credit shows against your PAN.

TDS = Payment amount × TDS rate %  ·  Net payable = Payment amount − TDS

Each kind of payment has its own section of the Income Tax Act and its own rate: contractor payments under 194C at 1% (individuals and HUF) or 2% (companies and firms), professional fees under 194J at 10%, commission and brokerage under 194H at 2%, and interest under 194A at 10%. Every section also has a threshold — small payments below the limit are paid in full, which the hint under the section box shows for the type you pick.

Salary is different. There is no single rate. Your employer estimates your tax for the whole year using the income-tax slabs and deducts roughly one-twelfth every month. This calculator's salary mode does the same simple estimate: it takes your annual salary, removes the ₹75,000 standard deduction, applies the new-regime slabs for FY 2025-26 (nil up to ₹4 lakh; 5% to ₹8 lakh; 10% to ₹12 lakh; 15% to ₹16 lakh; 20% to ₹20 lakh; 25% to ₹24 lakh; 30% above), applies the Section 87A rebate (tax up to ₹60,000 is waived when taxable income is ₹12 lakh or less, with marginal relief just above), and adds 4% health and education cess. For a salary of ₹15,00,000, that estimate gives an annual tax of ₹97,500 — about ₹8,125 of TDS a month.

Worked example

A company hires a freelance designer and pays a professional fee of ₹1,00,000. Professional fees fall under Section 194J at 10%.

Choose "Professional fees — 194J", enter ₹1,00,000, and the calculator shows the same result. Tick the no-PAN box and watch the TDS climb to ₹20,000 — that is Section 206AA at work.

TDS rates at a glance (FY 2025-26)

PaymentSectionRateNo TDS below (threshold)
Contractor — individual / HUF194C1%₹30,000 single / ₹1,00,000 a year
Contractor — company / firm194C2%₹30,000 single / ₹1,00,000 a year
Professional fees194J10%₹30,000 a year
Commission / brokerage194H2%₹15,000 a year
Interest (bank / post office)194A10%₹50,000 a year
Interest (other)194A10%₹5,000 a year
No PAN given (most payments)206AA20%—

Frequently asked questions

How much TDS is deducted on a professional fee of ₹1,00,000?

Professional fees come under Section 194J, and TDS is deducted at 10%. On a fee of ₹1,00,000, the TDS is ₹10,000 and you receive ₹90,000. The person paying you deposits the ₹10,000 with the Income Tax Department against your PAN, and it appears in your Form 26AS and Annual Information Statement as tax already paid by you.

What happens if I do not give my PAN to the payer?

Section 206AA says TDS must then be deducted at 20% (or the normal rate, whichever is higher) instead of the usual rate. So a contractor payment that would normally face 1% or 2% TDS faces 20% without a PAN, and a 10% payment still faces 20%. Salary is the exception in this calculator: your employer already needs your PAN, and employer TDS follows the slab estimate. Always share your PAN to avoid the higher deduction.

Is TDS the final tax I pay?

No. TDS is only tax collected in advance, not your final tax bill. When you file your income tax return, your total tax is calculated on all your income, and the TDS already deducted is adjusted against it. If too much was deducted, you get a refund; if too little, you pay the balance. Keep your TDS certificates (Form 16 / 16A) and check the credits in your Annual Information Statement.

What is the threshold below which no TDS is deducted?

Each section has its own limit. No TDS under 194C if a single payment is ₹30,000 or less and the year's total is ₹1,00,000 or less. For 194J professional fees the limit is ₹30,000 a year; for 194H commission it is ₹15,000 a year; for 194A interest it is ₹50,000 a year for bank and post office interest and ₹5,000 in other cases. Below these limits the full amount is paid without deduction.

Why does the salary TDS here differ from my payslip?

Employers calculate TDS from your projected yearly income after considering your declared investments, rent receipts, other income and the regime you choose, then spread it over the remaining months. This calculator makes a simple estimate: annual salary minus the ₹75,000 standard deduction, taxed at the new-regime slabs for FY 2025-26 with the Section 87A rebate and 4% cess. Your actual payslip TDS can be higher or lower — treat this as a guide, not a payslip.

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Disclaimer: This TDS calculator gives a rough estimate only, based on the rates and slabs in force for FY 2025-26 as published. It is not tax advice. TDS in real cases depends on the exact nature of the payment, the payer and receiver, declarations and proofs submitted, and later rule changes. Please confirm with a chartered accountant or tax adviser before deducting or relying on any figure.