TDS Calculator — Calculate Tax Deducted at Source

Payment Amount (₹) Enter a valid payment amount.

Payment Type (Common TDS Sections)

TDS Amount

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Net Payable (After TDS)

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How to Use This Tool

Enter the payment amount.
Select the payment type to auto-apply the standard TDS rate, or choose "Other" to enter a custom rate.
Click Calculate TDS to see the TDS amount and net payable.

How TDS Deduction Works

Tax Deducted at Source (TDS) requires the payer to deduct a specified percentage of tax before making certain payments, and deposit it with the government on the payee's behalf. The formula is simple:

TDS Amount = Payment Amount × Applicable TDS Rate

Net Payable = Payment Amount − TDS Amount

Common TDS Rates and Sections

Section 194J (Professional/Technical Fees): 10%
Section 194C (Contractor Payments): 1% for individuals/HUF, 2% for other entities
Section 194I (Rent): 10% for land/building, 2% for plant/machinery
Section 194H (Commission/Brokerage): 5%

These rates are subject to change through annual Finance Act amendments, and some sections have threshold limits below which TDS isn't required — always verify the current applicable rate and threshold for your specific transaction type.

Why TDS Matters for Both Parties

For the payer, correctly deducting and depositing TDS avoids interest and penalty exposure under Sections 201(1A) and 234E. For the payee, TDS deducted is available as a credit against their final tax liability when filing their income tax return, so tracking it via Form 26AS/AIS is important.

Frequently Asked Questions

Is TDS an additional tax, or a credit?

TDS is not an additional tax — it's tax collected in advance on your behalf, which appears as a credit in your Form 26AS and is adjusted against your final tax liability when you file your income tax return.

Do these rates ever change?

Yes, TDS rates and thresholds can be revised through annual Finance Act amendments, so always confirm the current applicable rate for your specific transaction from the latest Income Tax Department guidance.

What if TDS is deducted at a wrong rate?

If TDS is deducted at a higher rate than required, you can claim the excess as a refund when filing your income tax return. If deducted at a lower rate or not at all when required, the deductor may face interest and penalty consequences.

This calculator is provided for general informational and estimation purposes only. Results should not be treated as professional financial, tax, legal, medical, or engineering advice. Always verify critical calculations with a qualified professional or official source before making decisions.