TDS Calculator

Find the exact Tax Deducted at Source (TDS) for any payment - interest, contractor, rent, professional fees, and more. Pick a common payment category from the chips or the full section list, enter the amount, and instantly see the TDS, the net payment after deduction, the effective rate, and smart insights: whether you fall below the annual threshold, how much you can save by filing Form 15G/15H, and how a missing PAN or non-filer status raises your rate. All values update live on a donut and an applied-rate breakdown.

Tip: for any other section use the full list below.
Rs
A non-filer who did not file ITR for two years with TDS above Rs 50,000 attracts double the normal rate or 5%, whichever is higher.
Total TDS
0
194A - Other Interest
Effective Rate
0%
standard rate
Net Payment After TDS
0
what the recipient receives
Payment Amount
0
gross paid
Where Your Payment Goes
Annual Threshold -
Form 15G/15H Savings -
Deposit Deadline -

How to Use the TDS Calculator

1

Pick the payment category

Tap a common section chip such as Interest (194A), Contractor (194C), Rent (194I), or Professional Fees (194J), or choose any other section from the full list below the chips. The rate, threshold, and eligibility update automatically.

2

Enter the payment amount

Type the gross amount or drag the slider. The TDS, effective rate, and net payment all update live as you type.

3

Set the recipient details

Choose Individual/HUF or Other, whether the PAN is available, and whether the recipient is a non-filer. Watch how a missing PAN (Section 206AA) or non-filer status (Section 206AB) raises the effective rate.

4

Check Form 15G/15H

For interest and similar sections, the Form 15G/15H option appears. Toggle it on to see the exact rupee amount of TDS you can save by filing the self-declaration.

5

Read the where-your-payment-goes donut and breakdown

The donut shows the TDS share versus the net payment, and the Applied Rate Breakdown card shows every step in building your rate: the standard rate, any PAN or non-filer adjustment, the effective rate, and the net payment to the recipient.

6

Note the smart insights

Check the Annual Threshold insight to confirm whether you are exempt, the Form 15G/15H savings amount, and the Deposit Deadline - TDS must be paid to the government by the 7th of the following month.

TDS Calculator - Not Just the Deduction, but the Net Payment and Your Savings

TDS (Tax Deducted at Source) is the collector of tax at the moment income is paid, and its rates, thresholds, and sections differ for almost every payment type. Most TDS calculators stop at one number - the TDS deducted. This one goes further. It also shows the net payment the recipient actually receives, the effective rate after any PAN or non-filer penalty, a clear applied-rate breakdown, and smart insights on the annual threshold, Form 15G/15H savings, and the deposit deadline. Pick a payment category, enter the amount, and see the complete picture instantly.

Whether you are a business deducting TDS on contractor or professional fees, a landlord receiving rent, or an investor checking bank interest TDS, this tool turns a confusing section number into a clear, actionable result - and shows you the legitimate ways to pay less.

The New Features - What You Get Here That Other TDS Calculators Don't

Most TDS calculators show only the deducted amount. This calculator layers on six tools that turn that single number into a complete, honest picture:

1. Net Payment After TDS. The headline result is split into the gross payment, the TDS deducted, and the net amount that actually reaches the recipient. This is the number that matters on both sides: the payer knows what to deduct, and the recipient knows how much they will really receive.

2. The Where-Your-Payment-Goes Donut. A clear donut shows the share taken as TDS versus the net payment, so you can see at a glance whether a payment is heavy on tax or lightly taxed. Lottery winnings (30%) look very different from a contractor payment (1%) on the same donut.

3. Applied Rate Breakdown. This card shows exactly how the effective rate was built: the standard rate for the section, any increase because the PAN is missing (Section 206AA), any increase for a non-filer (Section 206AB), and the final effective rate. Instead of seeing "20%" mysteriously, you see where it came from.

4. Annual Threshold Insight. Every TDS section has an annual exemption limit below which no tax is deducted - for example Rs 40,000 of bank interest or Rs 2,40,000 of rent. This insight tells you the threshold for your chosen section and whether your entered amount falls below it, so you can confirm when a payment is genuinely exempt.

5. Form 15G/15H Savings. For interest and certain other sections, filing Form 15G/15H (a self-declaration of low income) stops TDS entirely. This feature shows the rupee amount of TDS you can legitimately save by filing the form, when you are eligible.

6. Deposit Deadline. It is not enough to deduct TDS - it must be deposited with the government by the 7th of the following month, with 1.5% monthly interest for delay. This insight keeps the deadline and the cost of delay front of mind.

The PAN Penalty - Section 206AA

If the recipient does not provide a valid PAN, TDS must be deducted at the higher of: (a) the rate specified in the section, (b) the rate in force, or (c) 20%. A contractor payment that normally attracts 1-2% becomes 20% without PAN - a ten-fold increase. On a Rs 5,00,000 payment the difference is Rs 10,000 versus Rs 1,00,000. Use the recipient toggle and watch the effective rate and TDS jump in real time.

The Non-filer Penalty - Section 206AB

If the recipient did not file an income tax return for the two preceding financial years and their TDS in each of those years exceeded Rs 50,000, the payer must deduct TDS at the higher of double the specified rate or 5%. This applies even when the PAN is available. Toggle on the non-filer chip to see how the rate changes and how much extra tax is withheld.

The Most Common TDS Sections - A Practical Reference

  • Section 192 (Salary): Deducted by your employer at your applicable slab rate based on estimated annual income - there is no fixed percentage. This is the most common form of TDS for salaried employees.
  • Section 194A (Interest): Banks and post offices deduct 10% on interest over Rs 40,000 per year from one institution (Rs 50,000 for senior citizens). Filing Form 15G/15H avoids it if your income is below the taxable limit.
  • Section 194C (Contractor): 1% for individual/HUF contractors and 2% for companies - on single payments over Rs 30,000 or aggregate payments over Rs 1,00,000 in a year.
  • Section 194H (Commission): 5% on commission or brokerage over Rs 15,000 per year. Applies to agents, distributors, and referral fees.
  • Section 194I (Rent): 10% on rent for land, building, or furniture over Rs 2,40,000 per year, and 2% on rent for plant and machinery.
  • Section 194J (Professional/technical fees): 10% for professional services and 2% for technical services - over Rs 30,000 per year. Consultants and freelancers routinely encounter this.
  • Section 194IA (Property purchase): 1% TDS on purchase consideration over Rs 50 lakh, deposited via Form 26QB.
  • Section 194S (Crypto/VDA): 1% TDS on transfers of virtual digital assets over the annual limit, a recent addition for crypto investors.

Understanding the Threshold for Each Section

The annual threshold is the exemption limit below which no TDS is deducted in a financial year, and it varies widely: Rs 40,000 for bank interest, Rs 2,40,000 for rent, Rs 30,000 for contractor or professional payments, and Rs 50,00,000 for property. The threshold insight shows the limit for your chosen section. If your entered amount is below it and it is your only payment in that category for the year, no TDS is due - a useful check before you assume you must deduct or receive tax.

How Form 15G/15H Can Save You Tax

Form 15G (for those below 60) and Form 15H (for senior citizens) are self-declarations that your total income for the year will be below the taxable limit. Submitting them to your bank or payer stops TDS on interest under Section 194A. For an interest payment of Rs 1,00,000, the 10% TDS of Rs 10,000 is simply not deducted if you qualify and file the form - and that money stays in your account. The 15G/15H savings insight shows you the exact amount you keep. Filing a false declaration is an offence, so only file when you genuinely qualify.

TDS Deposit Deadlines and Interest on Delay

Deducting TDS is only half the obligation; depositing it on time matters just as much. TDS deducted from April to February must be deposited by the 7th of the following month, and TDS for March by 30th April. Late deduction attracts 1% per month, late deposit 1.5% per month, and up to 30% of the expense may be disallowed under Section 40(a)(ia) if TDS was not deducted or deposited. The deposit deadline insight keeps this obligation front of mind.

TDS Certificates - Form 16, Form 16A, and Form 26AS

  • Form 16: Annual certificate from your employer showing salary paid and TDS deducted, to be issued by 15th June of the following year.
  • Form 16A: Quarterly certificate for non-salary TDS such as rent, interest, and professional fees.
  • Form 26AS / AIS: Consolidated tax credit statement on the Income Tax portal. Cross-verify it against your ITR to avoid automated notices.

Frequently Asked Questions About TDS

Yes. Form 15G (below 60) and Form 15H (senior citizens) are self-declarations that total income will be below the taxable limit, submitted to banks or payers to prevent TDS under Section 194A on interest. The recipient must genuinely qualify - filing a false declaration is an offence under Section 277. These forms must be submitted at the start of each financial year.
Under Section 206AA, TDS must be deducted at the higher of the specified rate, the rate in force, or 20% when no valid PAN is provided. This can raise a 1-2% contractor rate to 20%. Always give your PAN to any entity making payments to you - the difference can be enormous on large payments.
The effective rate can be higher than the standard section rate for two reasons: Section 206AA raises TDS to 20% when a PAN is missing, and Section 206AB doubles the rate (or applies 5%, whichever is higher) when the recipient is a non-filer of income tax returns. The applied-rate breakdown card shows exactly which adjustment raised your rate.
No TDS is deducted when the payment stays below the annual threshold for the section (for example Rs 40,000 of bank interest or Rs 2,40,000 of rent), when a valid Form 15G/15H is filed, or when a lower/nil deduction certificate under Section 197 is in place. The threshold insight shows the exemption limit for your chosen section.
TDS deducted from April to February must be deposited by the 7th of the following month, and TDS for March by 30th April. Late deposit attracts 1.5% interest per month, late deduction 1% per month, and up to 30% of the expense may be disallowed under Section 40(a)(ia).
TDS is deducted by the payer on specified payments, while TCS is collected by the seller from the buyer on specified goods or transactions such as scrap sales or foreign remittances under the Liberalised Remittance Scheme. Both are creditable against the recipient's or buyer's tax liability in their ITR.
Yes, under Section 195, TDS is deducted on payments to Non-Resident Indians at the rate under the Income Tax Act or the Double Taxation Avoidance Agreement, whichever is more beneficial. The NRI must submit a Tax Residency Certificate and Form 10F to claim DTAA benefits. NRI rates are often higher for capital gains.