TDS Calculator
TDS on salary, rent, professional fees, contracts and more.
The TDS Calculator looks up TDS rates and computes the deduction on payments such as salary, rent, professional fees and contracts. It shows section-wise rates under the Income Tax Act, 1961 and the numeric payment codes under Section 393 of the Income Tax Act, 2025. It suits businesses, deductors and accountants handling TDS.
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Quick TDS Calculator
TDS Computation
Gross Payment₹ 0
Applicable Rate0%
TDS Amount₹ 0
Net Payable₹ 0
If PAN is not furnished, TDS is at the highest of (a) the rate in force, (b) twice that rate, or (c) 20% (Section 206AA of the 1961 Act; Section 397(2) of the Income Tax Act, 2025 from Tax Year 2026-27). Exceptions: 5% instead of 20% for Sections 194-O and 194Q; under Section 194-IB the deduction cannot exceed the last month's rent.
Look up TDS rates and compute deduction on a payment. Two tables provided: Tab A shows section-wise rates for FY 2025-26 (Income Tax Act, 1961), used for TDS returns up to March 2026. Tab B shows common payment codes from the TDS code range 1001-1067 under Sections 392 and 393 of the Income Tax Act, 2025 - mandatory for TDS challans / returns for payments made on or after 1 April 2026.
TDS Section-Wise Rates — FY 2025-26
Rates and thresholds in force from 1 April 2025. Use these section numbers for TDS deductions made up to 31 March 2026 and for the corresponding quarterly TDS returns (Form 24Q / 26Q / 27Q). For Tax Year 2026-27 the Income Tax Act, 2025 keeps the same rates and thresholds in the tables of Section 393, reported under the payment codes in Tab B.
| Section | Nature of Payment | TDS Rate | Threshold |
|---|---|---|---|
| 192 | Salary | Slab rates | Income above the basic exemption / rebate limit |
| 193 | Interest on securities | 10% | Rs 10,000 a year |
| 194 | Dividends | 10% | Rs 10,000 a year |
| 194A | Interest other than on securities | 10% | Bank / co-op / post office: Rs 50,000 (senior citizens Rs 1,00,000); others Rs 10,000 |
| 194B | Winnings from lottery / crossword puzzle | 30% | Above Rs 10,000 in a single transaction |
| 194BB | Winnings from horse races | 30% | Above Rs 10,000 in a single transaction |
| 194C | Payment to contractors | 1% Indl/HUF, 2% others | Rs 30,000 single / Rs 1,00,000 aggregate |
| 194D | Insurance commission | 2% (10% company) | Rs 20,000 a year |
| 194DA | Payment under life insurance policy | 2% (on income portion) | Rs 1,00,000 |
| 194E | Payment to non-resident sportsmen / associations | 20% | No threshold |
| 194G | Commission on lottery tickets | 2% | Rs 20,000 a year |
| 194H | Commission / brokerage | 2% | Rs 20,000 a year |
| 194I(a) | Rent - plant / machinery / equipment | 2% | Rs 50,000 a month or part of a month |
| 194I(b) | Rent - land / building / furniture | 10% | Rs 50,000 a month or part of a month |
| 194IB | Rent by individual / HUF not liable to audit | 2% | Rs 50,000 a month |
| 194IA | Transfer of immovable property (non-agricultural) | 1% | Consideration of Rs 50,00,000 or more |
| 194J | Professional / technical fees | 10% professional, 2% technical | Rs 50,000 a year (no threshold for director fees) |
| 194K | Income from mutual fund units | 10% | Rs 10,000 a year |
| 194LA | Compensation on compulsory acquisition | 10% | Rs 5,00,000 |
| 194M | Contract / professional payments by individual / HUF (not audit case) | 2% | Rs 50,00,000 a year |
| 194N | Cash withdrawal from banks | 2% / 5% | Above Rs 1 Cr (Rs 3 Cr co-op societies); non-filers: 2% above Rs 20 L, 5% above Rs 1 Cr |
| 194O | E-commerce participant payments | 0.1% | Rs 5,00,000 (individual / HUF participants) |
| 194Q | Purchase of goods | 0.1% | Above Rs 50,00,000 (buyer turnover > Rs 10 Cr) |
| 194R | Benefits / perquisites in business | 10% | Rs 20,000 a year |
| 194S | Transfer of virtual digital assets | 1% | Rs 50,000 (specified persons) / Rs 10,000 (others) |
| 194T | Salary, remuneration, commission, bonus or interest to partners | 10% | Rs 20,000 a year |
| 195 | Payment to non-resident | Rates in force / DTAA | No threshold |
| 206C(1G) | TCS on foreign remittance under LRS (not TDS) | 2% education / medical (5% up to 31 Mar 2026); 20% others | Above Rs 10,00,000 a year; nil where education is financed by a loan |
Section 194LD: The concessional 5% TDS on interest paid to FIIs / FPIs on government securities and rupee-denominated bonds applied only to interest payable before 1 July 2023 and was not extended. Interest payable after that date is taxed at the rate under Section 115AD (20%, with TDS under Section 196D), and there is no Section 194LD equivalent in the Income Tax Act, 2025.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the due date for depositing TDS?
TDS deducted during a month must generally be deposited by the 7th of the following month; TDS for March is due by 30 April for non-government deductors. TDS on purchase of immovable property under Section 194-IA is deposited within 30 days from the end of the month of deduction, through Form 26QB (Form 141 for Tax Year 2026-27 onwards).
When are quarterly TDS returns (24Q/26Q) due?
Quarterly TDS statements are due by 31 July for the June quarter, 31 October for the September quarter, 31 January for the December quarter, and 31 May for the March quarter. Form 24Q covers TDS on salaries and Form 26Q covers non-salary payments to residents. Late filing attracts ₹200 per day under Section 234E, capped at the TDS amount. For Tax Year 2026-27 onwards these returns are Form 138 (salary) and Form 140 (non-salary), and the late fee is levied under Section 427 of the Income Tax Act, 2025.
What are some common TDS rates?
Common rates include 10% on professional fees under Section 194J (2% for technical services), 1% or 2% on contractor payments under Section 194C depending on the payee, 10% on rent of land or buildings under Section 194-I where rent exceeds Rs 50,000 a month, and slab-rate TDS on salary under Section 192. From Tax Year 2026-27 the same rates sit in Section 393 (salary: Section 392). Rates change through Finance Acts, so verify the current rate before deducting.
What happens if TDS is deducted but deposited late?
Interest applies under Section 201(1A) — 1% per month for failure to deduct, and 1.5% per month from the date of deduction to the date of deposit where TDS was deducted but paid late. The related expense can also be disallowed in part under Section 40(a)(ia), and continued default can invite penalty and prosecution provisions.
Due in the next 30 days
Income tax- ITR Filing (taxpayers under audit, companies)
- TCS statement for Jul–Sep 2026 quarter (Form 143)
- TDS statements for Jul–Sep 2026 quarter (Forms 138 / 140 / 144)
- TDS / TCS deposit (e-Pay Tax, Challan ITNS 281) for October
Full compliance calendar → Statutory dates, which can be extended by notification. General information only.