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TDS Calculator

Calculate Tax Deducted at Source (TDS) for various income types under Indian tax laws.

Payment Details

₹

TDS is 20% if PAN is not available

Section 194A Details

  • Payment Type: Interest (other than securities)
  • TDS Rate: 10%
  • Threshold: ₹40,000

TDS Calculation

Payment Amount₹1,00,000
TDS Deducted @ 10%₹10,000
Net Amount Payable₹90,000

TDS Summary

Section194A
Normal Rate10%
Applicable Rate10%
Threshold Limit₹40,000
TDS ApplicableYes

Common TDS Sections

SectionNature of PaymentRateThreshold
194AInterest (other than securities)10%₹40,000
194BLottery/Crossword Puzzle30%₹10,000
194CContractor Payment (Individual/HUF)1%₹30,000
194CContractor Payment (Others)2%₹30,000
194DInsurance Commission5%₹15,000
194HCommission/Brokerage5%₹15,000
194IRent - Land/Building10%₹2,40,000
194IRent - Plant/Machinery2%₹2,40,000
194JProfessional/Technical Fees10%₹30,000
194JTechnical Services (royalty)2%₹30,000

About TDS

Tax Deducted at Source (TDS) is a means of collecting income tax in India. The payer deducts tax at the time of making payment and deposits it with the government.

  • Section 206AA: 20% TDS if PAN is not provided
  • Due Dates: TDS must be deposited by 7th of next month
  • TDS Return: Quarterly returns required (24Q, 26Q, 27Q)

Learn About TDS

What is TDS?

Tax Deducted at Source (TDS) is a system of collecting income tax in India. The payer deducts a certain percentage of tax at the time of making specified payments and deposits it with the government on behalf of the payee.

Key TDS Rules

Section 206AA

20% TDS if PAN is not provided by the payee

Due Dates

TDS must be deposited by 7th of the next month

TDS Returns

Quarterly returns required (24Q, 26Q, 27Q)

TDS Certificate

Form 16/16A issued to payee