TDS CALCULATOR

TDS Deduction
Calculator 2025-26

Instantly calculate TDS on various income types in accordance with the Income Tax Act provisions.

Reflects the latest TDS rates and applicable thresholds for FY 2025–26 to ensure accuracy.

Provides a comprehensive breakdown of TDS deductions, surcharges (if any), and net payable amounts.

TDS Calculation Details

Select payment type
192A - Payment of accumulated balance due to an employee
193 - Interest on securities
194 - Dividends
194A - Interest other than interest on securities
194A - Banks/Co-op society/Post Office
194A - Senior citizen
194B - Winning from Lotteries or crossword puzzle
194BA - Winnings from online games
194BB - Winnings from Horse Race
194C - Payment to Contractors
194C - Payment under Specified agreement
194D - Insurance Commission
194DA - Payment in respect of life insurance policy
194E - Payment to Non-Resident Sportsmen/Sports Association
194EE - Payments out of deposits under NSS
194F - Repurchase Units by MFs
194G - Commission - Lottery
194H - Commission/Brokerage
194I - Rent (Land/Building/Furniture/Fittings)
194IA - Transfer of immovable property (non-agriculture)
194J - Fees for Professional/Technical Services
194K - Payment of Dividend by Mutual Funds
194LA - Compensation on immovable property
194LB - Interest from infrastructure debt fund (non-resident)
194LBA - Income from business trust units
194LD - Interest on certain bonds and govt. securities
194N - Payment of certain amounts in cash
194O - TDS on e-commerce participants
194Q - TDS on Purchase of Goods > ₹50 lakhs
194R - TDS on benefit/perquisite from business/profession
194S - TDS on Virtual Digital Asset transfer
196B - Income from units
196C - Income from foreign currency bonds or GDR
196D - Income of foreign institutional investors
196DA - Income of specified fund from securities
FY 2025-26
FY 2023-24
FY 2024-25
FY 2025-26
Yes

TDS Calculation Summary

FY 2025-26 | Payment Type: Not Selected

₹0
Gross Amount ₹0
TDS Rate 0%
TDS Amount ₹0
Surcharge (if applicable) ₹0
Health & Education Cess (4%) ₹0
Net Amount After TDS ₹0

Applicable TDS Rules

TDS Compliance Overview

Tax Deducted at Source (TDS) Explained

Clear insights on TDS provisions, rates, and calculation steps for smooth tax compliance.

What is TDS?

  • TDS stands for Tax Deducted at Source—an advance tax mechanism.
  • It ensures tax is collected at the point of income generation.
  • Applicable on salary, rent, professional fees, interest, etc.

Who is Required to Deduct TDS?

  • Businesses, employers, and individuals making specified payments above threshold limits.
  • Payers must have a valid TAN and deposit the deducted tax to the government.

How is TDS Calculated?

  • TDS = Payment Amount × Applicable TDS Rate (based on section and type of income).
  • Rate varies by income type, recipient category (resident/non-resident), and exemptions.
  • Use our TDS calculator to get precise deduction amounts instantly.

Important Sections Under TDS

  • Section 192: Salary income
  • Section 194C: Contractor/sub-contractor payments
  • Section 194J: Professional or technical services
  • Section 194I: Rent payments

Benefits of Using the TDS Calculator

  • Accurate estimation of net payment and TDS amount.
  • Helps comply with statutory requirements.
  • Avoids penalties for under or late deduction.
  • Updated as per the latest TDS slabs for FY 2025–26.

Documents Needed for TDS Compliance

  • PAN of payee and TAN of deductor
  • Challan for TDS deposit (Form 281)
  • TDS return filings (Form 24Q, 26Q, etc.)
  • Form 16/16A for certificate issuance

File and Track TDS with TMZON

  • Generate detailed TDS reports instantly.
  • File returns online with expert support.
  • Track past deductions and generate compliance alerts.

Some common questions
were often asked

What is TDS and when is it deducted?

TDS (Tax Deducted at Source) is the income tax deducted by the payer before making certain payments such as salary, interest, rent, or professional fees. It is deposited with the government on behalf of the payee.

Can I check how much TDS has been deducted?

Yes, you can view the TDS deducted in your Form 26AS or Annual Information Statement (AIS) through the Income Tax Portal using your PAN.

Is TDS applicable to freelancers and contractors?

Yes, TDS is applicable on payments made to freelancers, consultants, and contractors under Section 194J or 194C, depending on the nature of services.

What if excess TDS is deducted?

If excess TDS is deducted, you can claim a refund while filing your income tax return. The refund will be processed by the Income Tax Department.

Are there different TDS rates for residents and non-residents?

Yes, TDS rates differ based on residential status. Payments to non-residents may attract higher rates under relevant provisions and DTAA.

How does the TDS calculator help?

The calculator simplifies TDS computation by instantly showing the applicable rate, amount to be deducted, and the net payment after deduction—based on FY 2025–26 data.