TDS Calculator India 2026 — Calculate Tax Deducted at Source

How to Use the TDS Calculator

Select the income or payment type, enter the gross amount, and indicate whether a PAN is available. The calculator shows TDS amount, net payment after TDS, applicable rate, and the relevant Income Tax section reference.

TDS Rates for FY 2025-26

TDS rates vary by payment type and whether the recipient has a valid PAN:

• Salary (Section 192): As per applicable income tax slabs
• Rent above ₹6L/year (Section 194I): 10%
• Professional/Technical Fees above ₹30,000 (Section 194J): 10%
• Bank Interest above ₹40,000/₹1L for seniors (Section 194A): 10%
• Contractor payments above ₹30,000 (Section 194C): 2%
• No PAN provided: Flat 20% regardless of section

Common Use Cases

• Calculating TDS before making contractor or professional fee payments
• Estimating TDS deduction on monthly rent above the threshold
• Checking if bank interest will attract TDS and by how much
• Determining net payment to vendor after TDS compliance

Frequently Asked Questions

Q: What is TDS and who deducts it?

A: TDS (Tax Deducted at Source) is a mechanism where the payer deducts income tax before making certain payments. The payer (deductor) deducts the tax and deposits it with the government on behalf of the recipient (deductee). The deductee gets credit for the tax deducted, which is reflected in Form 26AS and can be claimed while filing ITR.

Q: What is the TDS threshold for rent?

A: Under Section 194I, TDS is applicable on rent payments exceeding ₹6 lakh per financial year (₹50,000 per month). The TDS rate is 10% on the total annual rent. If the annual rent is below ₹6L, no TDS is required. For rent paid to a non-resident landlord, different provisions under Section 195 apply at higher rates.

Q: What is the difference between Section 194J and 194C?

A: Section 194J covers payments to professionals for technical or professional services (lawyers, doctors, engineers, consultants) at 10% TDS. Section 194C covers payments to contractors for carrying out work (transportation, manufacturing, construction) at 2% (individuals/HUF) or 2% (companies). The key difference is the nature of service — professional expertise vs contractual work.

Q: What happens if no PAN is provided?

A: If the deductee does not provide a valid PAN, the deductor must deduct TDS at 20% (flat rate) regardless of the applicable section rate. This higher rate incentivises PAN compliance. The deductee can later claim the deducted TDS by filing their ITR, provided they have a PAN at that time.

Q: How does a deductee claim a TDS refund?

A: TDS deducted appears in the deductee's Form 26AS (Annual Tax Credit Statement). When filing the income tax return (ITR), the deductee claims credit for the TDS already deducted. If the total TDS plus advance tax paid exceeds the actual tax liability, the excess is refunded by the Income Tax Department, typically within 3–6 months of ITR processing.

Last updated: June 2026 · TDS rates as per FY 2025-26 provisions · For informational purposes only.