TDS Calculator Online
Calculate TDS by section with rates for individuals, companies, and no-PAN cases. Covers all major sections from 192 to 206C.
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TDS Calculator
TDS Computation
Your TDS breakdown will appear here
Select a section and enter the payment amount
* This is an indicative calculation. Actual TDS may vary based on specific circumstances and latest government notifications.
How TDS Works
TDS (Tax Deducted at Source) is one of the primary ways the Income Tax Department collects tax right when income is generated. When someone makes a payment that falls under TDS provisions, they deduct a prescribed percentage upfront and pay the remaining amount to the recipient. The deducted amount then gets deposited with the government through authorized bank challans.
This system serves two purposes. For the government, it ensures a steady stream of tax revenue throughout the year. For the recipient, it reduces the tax burden at year-end since a portion has already been paid. You can see all TDS credits in your Form 26AS and set them off against your total tax liability when filing your .
Step-by-Step TDS Process
Identify applicable section
Determine which TDS section applies based on the nature of payment (salary, rent, professional fee, interest, etc.).
Check threshold
Verify if the payment exceeds the threshold limit for that section. TDS is only required when the amount crosses the threshold.
Determine rate
Apply the correct rate based on payer type (individual/company) and whether the payee has furnished PAN.
Deduct TDS
Deduct the applicable amount at the time of credit to payee account or actual payment, whichever comes first.
Deposit with government
Pay the deducted TDS to the government using Challan 281 by the 7th of the following month.
File quarterly return
Submit TDS returns (Form 24Q, 26Q, or 27Q) within prescribed due dates.
Issue TDS certificate
Provide Form 16 (salary) or Form 16A (non-salary) to the deductee.
TDS Rate Chart AY 2026-27
| Code | Old Section | Nature of Payment | New Section (2025) | Rate | Threshold |
|---|---|---|---|---|---|
| 1004 | 192 | Payment of accumulated balance due to an employee | 392(7) | Slab | None |
| 1005 | 194D | Commission or brokerage - insurance | 393(1) | Force | ₹20,000 |
| 1006 | 194H | Commission or Brokerage - others | 393(1) | 2% | ₹20,000 |
| 1008 | 194I(a) | Rent on machinery etc.- specified person | 393(1) | 2% | ₹50,000 |
| 1009 | 194I(b) | Rent other than machinery etc. - specified person | 393(1) | 10% | ₹50,000 |
| 1011 | 194IC | Payment on any consideration (Agreement u/s 67(14)) | 393(1) | 10% | None |
| 1012 | 194IA | Compensation on Acquisition of Immovable Property | 393(1) | 1% | ₹50,00,000 |
| 1013 | 194K | Income from units of Mutual Fund | 393(1) | 10% | ₹10,000 |
| 1014 | 194LBA | Interest from business trust to resident unit holder | 393(1) | 10% | None |
| 1015 | 194LBA | Dividend from business trust to resident unit holder | 393(1) | 10% | None |
| 1017 | 194LBB | Income from units of investment fund to unit holder | 393(1) | 10% | None |
| 1018 | 194LBC | Income from investment in securitisation trust | 393(1) | 10% | None |
| 1019 | 193 | Interest on securities | 393(1) | Force | ₹10,000 |
| 1020 | 194A | Interest other than on securities (Senior Citizen) | 393(1) | Force | ₹1,00,000 |
| 1021 | 194A | Interest other than on securities (Non-Senior Citizen) | 393(1) | Force | ₹50,000 |
| 1022 | 194A | Interest other than on securities (General) | 393(1) | Force | ₹10,000 |
| 1023 | 194C | Payment to contractor (Individual/HUF) | 393(1) | 1% | ₹30,000 |
| 1024 | 194C | Payment to contractor (Other than Individual/HUF) | 393(1) | 2% | ₹1,00,000 |
| 1026 | 194J(a) | Technical services / Royalty / Call centre | 393(1) | 2% | ₹50,000 |
| 1027 | 194J(b) | Professional services / Sum u/s 26(2)(h) | 393(1) | 10% | ₹50,000 |
| 1028 | 194J(b) | Remuneration/Fees/Commission to Director | 393(1) | 10% | None |
| 1029 | 194 | Dividends (including preference shares) | 393(1) | 10% | None |
| 1030 | 194DA | Life insurance policy maturity proceeds | 393(1) | 2% | ₹1,00,000 |
| 1031 | 194Q | Purchase of goods (> ₹50L) | 393(1) | 0.1% | ₹50,00,000 |
| 1033 | 194R | Benefit/Perquisite from business/profession | 393(1) | 10% | ₹20,000 |
| 1034 | 194R | Benefit/Perquisite in kind (Business/Profession) | 393(1) | 10% | ₹20,000 |
| 1035 | 194O | E-commerce participant transactions | 393(1) | 0.1% | None |
| 1037 | 194S | Transfer of Virtual Digital Asset (Non-Ind/HUF) | 393(1) | 1% | None |
| 1038 | 194SP | Transfer of Virtual Digital Asset (General) | 393(1) | 1% | None |
| 1058 | 194B | Winnings from lottery/puzzle/game/gambling | 393(3) | Force | ₹10,000 |
| 1059 | 194B | Winnings in kind (lottery/puzzle/game/gambling) | 393(3) | Force | ₹10,000 |
| 1060 | 194BA | Winnings from online game | 393(3) | Force | None |
| 1061 | 194BA | Winnings from online games (in kind) | 393(3) | Force | ₹10,000 |
| 1062 | 194BB | Winnings from horse race | 393(3) | Force | ₹10,000 |
| 1063 | 194G | Commission/Prize on lottery tickets | 393(3) | 2% | ₹20,000 |
| 1064 | 194N | Cash withdrawal (Co-operative society) | 393(3) | 2% | ₹3,00,00,000 |
| 1065 | 194N | Cash withdrawal (Other than Co-op society) | 393(3) | 2% | ₹1,00,00,000 |
| 1066 | 194EE | NSS deposit withdrawal u/s 80CCA(2)(a) | 393(3) | 10% | ₹2,500 |
| 1067 | 194T | Salary/Comm/Bonus paid to partner of firm | 393(3) | 10% | ₹20,000 |
| 1088 | 194LA | Compensation on acquisition of immovable property | 393(1) | 10% | ₹2,50,000 |
| 1089 | 194M | Payment to resident contractors/professionals (Ind/HUF) | 393(1) | 5% | ₹50,00,000 |
Payment of accumulated balance due to an employee
Commission or brokerage - insurance
Commission or Brokerage - others
Rent on machinery etc.- specified person
Rent other than machinery etc. - specified person
Payment on any consideration (Agreement u/s 67(14))
Compensation on Acquisition of Immovable Property
Income from units of Mutual Fund
Interest from business trust to resident unit holder
Dividend from business trust to resident unit holder
Income from units of investment fund to unit holder
Income from investment in securitisation trust
Interest on securities
Interest other than on securities (Senior Citizen)
Interest other than on securities (Non-Senior Citizen)
Interest other than on securities (General)
Payment to contractor (Individual/HUF)
Payment to contractor (Other than Individual/HUF)
Technical services / Royalty / Call centre
Professional services / Sum u/s 26(2)(h)
Remuneration/Fees/Commission to Director
Dividends (including preference shares)
Life insurance policy maturity proceeds
Purchase of goods (> ₹50L)
Benefit/Perquisite from business/profession
Benefit/Perquisite in kind (Business/Profession)
E-commerce participant transactions
Transfer of Virtual Digital Asset (Non-Ind/HUF)
Transfer of Virtual Digital Asset (General)
Winnings from lottery/puzzle/game/gambling
Winnings in kind (lottery/puzzle/game/gambling)
Winnings from online game
Winnings from online games (in kind)
Winnings from horse race
Commission/Prize on lottery tickets
Cash withdrawal (Co-operative society)
Cash withdrawal (Other than Co-op society)
NSS deposit withdrawal u/s 80CCA(2)(a)
Salary/Comm/Bonus paid to partner of firm
Compensation on acquisition of immovable property
Payment to resident contractors/professionals (Ind/HUF)
TDS Compliance Requirements
TAN Registration
Every deductor must obtain a Tax Deduction and Collection Account Number (TAN) before deducting TDS. Apply through the NSDL or UTITSL portal.
Timely Deduction
TDS must be deducted at the time of credit or payment, whichever is earlier. Delay attracts interest at 1% per month.
Deposit Deadlines
TDS deducted must be deposited by 7th of the next month. For March deductions, the deadline extends to 30th April. Late deposit attracts 1.5% per month interest.
Quarterly Returns
File 24Q (salary), 26Q (non-salary to residents), 27Q (payments to non-residents), and 26QC (rent under 194IB) within due dates.
TDS Certificate
Issue Form 16 by June 15 after the financial year. Issue Form 16A within 15 days of quarterly return filing due date.
Annual Filing
File the annual information return and ensure all deductees receive accurate certificates for reconciliation.
Avoiding TDS Penalties
Staying compliant with TDS regulations protects your business from costly penalties. Non-deduction can lead to 30% expense disallowance, while late filing attracts ₹ 200 per day fees. Here are some practical tips:
Plan your alongside TDS to avoid double compliance gaps.
Frequently Asked Questions
What is TDS and when is it applicable?
What happens if TDS is not deducted when applicable?
What is the TDS rate if PAN is not provided?
What is the TDS threshold limit?
How is TDS different from advance tax?
Can I claim a refund if excess TDS was deducted?
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