حاسبة TDS

What is a TDS calculator?

A TDS calculator computes the tax to be deducted at source for various payment types under different sections of the Indian Income Tax Act. Pick the payment type, enter the amount, and (optionally) flag missing PAN — the calculator returns the TDS amount and net payable.

Why TDS matters for both payer and payee

For the payer (employer, bank, tenant): you're legally required to deduct TDS, deposit it with the government within 7 days of the next month, and issue Form 16/16A to the payee. Failure to deduct or deposit on time attracts interest, penalty, and disallowance of the expense in your books. For the payee: TDS shows up in Form 26AS — it's your record of tax already paid.

Salary TDS is different

Salary TDS isn't a flat rate — it's calculated based on your projected total annual income, your tax regime (old vs new), declared exemptions/deductions, and the income tax slab. This calculator shows a simplified 10% placeholder for salary; for accurate salary TDS use our Income Tax Calculator instead.

Common TDS sections and thresholds at a glance

Section 194A covers FD and RD interest — 10% TDS if annual interest from one bank exceeds ₹40,000 (₹50,000 for senior citizens). Section 194I covers rent — 10% TDS if annual rent to a single entity exceeds ₹2.4 lakh; Section 194IB covers individuals paying monthly rent above ₹50,000, at a 5% rate. Section 194C covers contractor payments — 1% for individuals/HUF, 2% for companies, with a single-payment threshold of ₹30,000 and annual threshold of ₹1 lakh. Section 194J covers professional and technical fees — 10% on amounts above ₹30,000/year to any single professional. Section 206AA overrides all of the above with a flat 20% if the recipient hasn't furnished a PAN.

Form 15G and 15H — when and how to submit

Form 15G (for individuals below 60) and Form 15H (for senior citizens) declare to the deductor that your estimated total income for the financial year is below the taxable threshold, so TDS should not be deducted. Submit these forms at the start of every financial year — April or May — to banks, post offices, or other deductors. Banks now accept these forms through internet banking without a branch visit. Important: falsely claiming 15G/15H when your income is actually taxable is a criminal offence under Section 277 of the Income Tax Act, punishable by rigorous imprisonment. File truthfully; if you are unsure, consult a CA.

How to claim TDS credit when filing ITR

All TDS deducted against your PAN is reflected in Form 26AS (accessible from the income tax e-filing portal) and Annual Information Statement (AIS). When filing your ITR, the TDS credit is pre-populated in Schedule TDS from these sources. Verify that the TDS shown in 26AS matches your TDS certificates (Form 16 from employer, Form 16A from bank/other deductors). If there is a mismatch — due to the deductor quoting a wrong PAN or not depositing the TDS — you must contact the deductor to correct the TDS return before the mismatch can be resolved. TDS credit is allowed only for amounts reflected in 26AS at the time of assessment.