Calculate TDS on salary, FD interest, rent, professional fees and contractor payments. All major TDS sections covered.
💼 Select Payment Type & Enter Amount
Enter gross annual salary before any deductions
Only for salary TDS (Section 192). Enter total 80C + other deductions.
📋 TDS Calculation Result
TDS Amount
₹0
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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.
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.