TDS Calculator
Calculate Tax Deducted at Source (TDS) on various income types. FY 2024-25 rates — interest, rent, professional fees, and more.
TDS Details
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Select the type of income or payment
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Total amount before TDS deductionTDS doubles to 20% if PAN is not provided
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Enter payment details to calculate TDS
About TDS (Tax Deducted at Source)
TDS is tax collected at source by the payer and deposited with the government. It ensures advance tax collection and reduces tax evasion.
Common TDS Sections & Rates
| Section | Payment Type | Rate | Threshold |
|---|---|---|---|
| 194A | FD / Bank Interest | 10% | ₹40K (₹50K Sr) |
| 194I(b) | Rent — Land/Building | 10% | ₹2.4L |
| 194I(a) | Rent — Plant/Machinery | 2% | ₹2.4L |
| 194J | Professional/Technical Fees | 10% | ₹30K |
| 194C | Contractor Payment | 1% | ₹30K |
| 194H | Commission/Brokerage | 5% | ₹15K |
| 194B | Lottery/Winnings | 30% | ₹10K |
| 194DA | Insurance Maturity | 5% | ₹1L |
| 194 | Dividend | 10% | ₹5K |
TDS Without PAN
- Rate: 20% (flat) if PAN not provided to payer
- Example: ₹1L professional fee → ₹20K TDS vs ₹10K with PAN
- Tip: Always share PAN with the payer immediately
Form 15G / 15H — Avoid TDS
- Form 15G: Below 60 years, total income below taxable limit
- Form 15H: Senior citizens (60+), no tax liability
- Purpose: Request payer not to deduct TDS
- Valid for: One financial year — renew each April
How to Claim TDS Credit
- Form 26AS: Download from income-tax portal — shows all TDS entries
- ITR Filing: Claim TDS credit in your tax return
- Refund: If TDS paid exceeds actual tax, refund is issued after ITR processing
TDS Certificates
- Form 16: TDS on salary — issued by employer by 15 June
- Form 16A: TDS on non-salary — issued quarterly by payer
TDS Due Dates
- Deposit: 7th of the following month
- Quarterly Returns: Q1 → 31 Jul | Q2 → 31 Oct | Q3 → 31 Jan | Q4 → 31 May
- Late deposit interest: 1.5% per month
- Late return penalty: ₹200 per day