Free calculator

TDS Calculator

Estimate the tax deducted at source on a payment and see the net amount the recipient receives.

Payment details

Recipient has PAN?

Without a PAN, Section 206AA requires TDS at a higher 20%.

TDS deducted

₹10,000

at 10% under Section 194A

Net paidTDS
Gross payment₹1,00,000
TDS rate (194A)10%
TDS amount₹10,000
Net amount after TDS₹90,000
10% on interest from banks, deposits and others. No TDS applies below the annual threshold; a valid PAN keeps you out of the higher no-PAN rate.

Current common rates, shown for guidance only. TDS rates, thresholds and surcharge change with each Budget — verify with the latest Income Tax Department rules before you deduct.

TDS (Tax Deducted at Source) is tax that the payer deducts before releasing a payment and deposits with the government on the recipient's behalf. It applies to interest, professional fees, rent, contractor payments, commission and more, each governed by its own section of the Income Tax Act with a set rate. This TDS calculator online takes a payment type and amount and instantly shows the rate that applies, the tax to be deducted and the net amount actually paid — so both the deductor and the recipient know exactly where they stand.

How TDS is calculated

For most sections, TDS is a flat percentage of the payment, deducted at the time the amount is paid or credited:

TDS = Payment amount × TDS rate for the section

For example, a ₹1,00,000 professional fee under Section 194J at 10% means ₹10,000 is deducted and ₹90,000 is paid out. Common current rates are 10% for interest (194A), professional fees (194J) and rent on land or buildings (194I), 1–2% for contractor payments (194C) and 5% for commission (194H). Salary(Section 192) is different — it is deducted at your average income-tax slab rate, so use the income tax calculator instead. If the recipient has not provided a PAN, Section 206AA requires TDS at a higher 20%.

Frequently asked questions

What is a TDS calculator?+

A TDS calculator is an online tool that works out the tax deducted at source on a payment. You pick the payment type — such as interest, rent, professional fees, contractor payment or commission — and enter the amount, and it shows the applicable TDS rate, the tax deducted and the net amount the recipient receives.

How does the TDS on interest calculator work?+

TDS on interest under Section 194A is generally 10% of the interest paid, deducted once the interest crosses the annual threshold. On ₹50,000 of interest that is ₹5,000 of TDS, leaving ₹45,000. If the recipient has not given a PAN, the rate rises to 20% under Section 206AA.

What is the TDS rate if there is no PAN?+

Under Section 206AA, if the recipient does not provide a PAN, TDS must be deducted at 20% or the normal section rate, whichever is higher. For most payments that means a flat 20%, which is why sharing a valid PAN with the deductor matters.

How does a TDS on salary calculator work?+

TDS on salary under Section 192 is not a flat rate. The employer estimates your annual income, applies the income-tax slabs, and deducts roughly one-twelfth of the yearly tax each month. Use an income tax calculator to estimate the annual liability, then divide by 12 for the monthly TDS.

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