💼 TDS Sections 192, 194A, 194I, 194J — FY 2025-26

TDS Calculator India 2026

✅ Last verified: June 2026 · Source: Official Government Sources

Calculate TDS on salary, FD interest, rent, professional fees and contractor payments. All major TDS sections covered.

💼 Select Payment Type & Enter Amount

Type of Payment

Annual Salary (₹)

Enter gross annual salary before any deductions

PAN Available?

Deductions (80C, HRA etc.) — Salary Only

Only for salary TDS (Section 192). Enter total 80C + other deductions.

📋 TDS Calculation Result

TDS Amount

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Section—

Gross Amount—

TDS Rate Applied—

TDS Amount—

Net Amount (After TDS)—

Threshold Limit—

📋 TDS Rate Chart FY 2025-26 — All Sections

Section	Nature of Payment	Threshold	TDS Rate	No PAN Rate
192	Salary	Basic exemption limit	As per income slab	—
194A	FD / Bank Interest	₹40,000 (₹50,000 senior)	10%	20%
194C	Contractor payment	₹30,000 single / ₹1L annual	1% (individual) / 2% (company)	20%
194I	Rent (land/building)	₹2,40,000 per year	10%	20%
194I(a)	Rent (plant/machinery)	₹2,40,000 per year	2%	20%
194J	Professional fees	₹30,000 per year	10% (2% for technical)	20%
194H	Commission/Brokerage	₹15,000 per year	5%	20%
194B	Lottery / Game winnings	₹10,000	30%	30%
194M	Payment to contractors (individual)	₹50,00,000	5%	20%

TDS क्या होता है? (What is TDS?)

TDS (Tax Deducted at Source) — यह एक tax collection mechanism है जहाँ payer (जो payment दे रहा है) tax काट कर directly government को जमा करता है। बाकी amount payee को मिलती है।

Example: Bank आपको FD interest ₹1,00,000 देना है। TDS @ 10% = ₹10,000। आपको मिलेगा ₹90,000। Bank ने ₹10,000 आपकी तरफ से IT department को भेज दिया। यही TDS है।

TDS बचाने के तरीके (How to Avoid TDS)

Form 15G / 15H: If your total income is below taxable limit, submit Form 15G (below 60 yrs) or Form 15H (senior citizens) to your bank — zero TDS on FD interest.
Salary TDS: Declare all investments (80C, HRA, home loan) to HR at start of year — reduces TDS from salary.
Refund: If excess TDS deducted, file ITR and claim refund. Usually credited in 3-4 months.

Frequently Asked Questions

What is TDS and how is it calculated?▼

TDS (Tax Deducted at Source) is tax deducted before income reaches you. Rates: Salary (192): as per income slab; FD interest (194A): 10% if interest > ₹40,000/year; Rent (194I): 10% if > ₹50,000/month; Professional fees (194J): 10% if > ₹30,000/year.

How to get TDS refund?▼

If TDS deducted exceeds your actual tax liability, you get a refund by filing ITR. Example: employer deducted ₹50,000 TDS but your actual tax = ₹30,000 → refund of ₹20,000 after ITR filing. Refunds are processed within 20-45 days of ITR verification.

What is Form 26AS?▼

Form 26AS is your annual tax statement showing all TDS deducted on your behalf by employers, banks, tenants etc. Download from incometax.gov.in. Cross-check with Form 16 — they should match. Any mismatch must be resolved before filing ITR to avoid notices.