TDS Calculator — Rates & Thresholds by Payment Type
Pick the payment type, enter the amount, and see instantly whether TDS applies — and exactly how much gets deducted. 100% private — everything is computed in your browser.
Section 192 — Salary: TDS on salary isn't a flat rate — your employer deducts tax each month based on your estimated
total income-tax slab liability for the year. To estimate it, run your salary through our
income tax calculator (old vs new regime) and divide the annual tax by 12.
TDS vs net received
How the payment splits
What TDS is — and why thresholds exist
TDS (Tax Deducted at Source) is income tax collected before you ever see the money: the payer (bank, tenant, client) withholds a fixed percentage and deposits it with the government against your PAN. It's not an extra tax — it's an advance payment of the income tax you'd owe anyway, adjusted when you file your return.
Each section of the Income-tax Act sets its own rate and threshold. The threshold exists so small, everyday payments don't drown everyone in paperwork — your bank doesn't deduct TDS on ₹5,000 of savings interest, but it must on ₹60,000 of FD interest. Cross the threshold and TDS applies on the full amount, not just the excess.
Two things people miss. First, no PAN means 20%: under Section 206AA, if the payee hasn't furnished a PAN, the deductor must withhold 20% (or the normal rate, whichever is higher) — painful on a 2% commission. Second, TDS is fully visible and adjustable: every deduction lands in your Form 26AS / Annual Information Statement on the income-tax portal, and if more was cut than you owe, you claim it back as a refund in your ITR.
Salary (Section 192) is the odd one out — there's no flat rate; your employer estimates your annual slab liability and deducts proportionally each month. For everything else, pick the payment type above and the math is instant.
Worked examples
Example 1 — ₹60,000 bank FD interest, non-senior (194A)
| Annual interest | ₹60,000 |
| Threshold (non-senior) | ₹40,000 |
| Above threshold → TDS applies on full amount @ 10% | ₹6,000 |
| Net credited to you | ₹54,000 |
Had the interest been ₹35,000, no TDS at all — below the ₹40,000 threshold. A senior citizen's threshold is ₹50,000.
Example 2 — ₹3,00,000 annual office rent, land & building (194I)
| Annual rent | ₹3,00,000 |
| Threshold | ₹2,40,000 |
| Above threshold → TDS @ 10% | ₹30,000 |
| Net paid to landlord | ₹2,70,000 |
For plant & machinery rent the rate is only 2% — the same ₹3,00,000 would attract just ₹6,000 TDS.
Example 3 — ₹20,000 commission (194H)
| Commission paid | ₹20,000 |
| Threshold | ₹15,000 |
| Above threshold → TDS @ 2% | ₹400 |
| Net paid to agent | ₹19,600 |
Without a PAN on record, the same payment would suffer 20% — ₹4,000 instead of ₹400.
Frequently asked questions
What happens if I don't give my PAN to the payer?
Under Section 206AA, the deductor must withhold TDS at 20% (or the normal section rate, whichever is higher) when no PAN is furnished. On a 2% commission or 10% interest payment, that's a big jump — always share your PAN.
What is the difference between TDS and TCS?
TDS is tax deducted by the payer before you receive income (salary, interest, rent). TCS (Tax Collected at Source) is collected by the seller on top of what you pay (e.g. on cars above ₹10 lakh, foreign remittances). Both are advance tax adjusted in your return.
If TDS was already cut, do I still need to file ITR?
Yes. TDS is only an advance payment — your final liability is computed when you file. If the TDS exceeds what you owe (e.g. your total income is below the taxable limit), the excess comes back as a refund. If it falls short, you pay the balance.
How do I verify TDS deducted against my PAN?
Log in to the income-tax portal and check Form 26AS and your Annual Information Statement (AIS). Every TDS entry filed by a deductor appears there, quarter by quarter. If a deduction is missing, ask the deductor — they may not have filed their TDS return.
What is a lower / nil deduction certificate (Section 197)?
If your total income is below the taxable limit (so any TDS would just be refunded later), you can apply to the Assessing Officer for a certificate directing the payer to deduct at a lower or nil rate. Common for retirees living on interest income.
194J — when is it 10% and when 2%?
Professional fees (doctors, lawyers, CAs, designers) attract 10%. Fees for technical services — including call-centre work — attract 2%, and the threshold for technical services is ₹50,000 (vs ₹30,000 for other professional fees). This calculator uses the standard 10% / ₹30,000 professional-fees case.
Is TDS calculated on the amount including GST?
No. Where GST is charged separately on the invoice, TDS is deducted on the amount excluding GST. If GST isn't separately indicated, TDS applies on the whole amount — which is why clean invoicing matters.
Are TDS rates different for NRIs?
Yes — payments to non-residents fall under Section 195 with generally higher rates (often 20%+ plus surcharge and cess), not the sections in this calculator. This tool covers resident payees only.
194C — single payment vs aggregate threshold?
TDS applies if a single payment/credit to a contractor exceeds ₹30,000, or the aggregate paid in the financial year exceeds ₹1,00,000 — even if no single payment crossed ₹30,000. This calculator uses the ₹1,00,000 aggregate figure for annual totals.
Can I avoid 194A TDS with Form 15G / 15H?
Yes. If your total income is below the basic exemption limit, submit Form 15G (below 60) or 15H (senior citizens) to your bank at the start of the financial year, and no TDS will be deducted on your interest — though the interest itself remains taxable if your income crosses the limit.
Disclaimer: This is an estimate for illustration, computed in your browser — no data leaves your device. TDS rates and thresholds are per the Income-tax Act for FY 2026-27 as per the build spec and must be verified against the Finance Act before reliance. Consult a chartered accountant for filing.