TDS Calculator
Calculate TDS (Tax Deducted at Source) for various income types — salary, FD interest, rent, freelancing, etc.
Income Details
Interest (Bank FD/RD)
TDS Rate: 10%
Threshold: ₹40,000 per year
Threshold ₹50,000 for senior citizens. Submit 15G/15H if below taxable limit.
TDS Deducted
₹50,000
at 10% rate
Gross Amount₹5,00,000
Taxable Amount (above threshold)₹4,60,000
TDS Rate Applied10%
Net Amount (In-hand)₹4,50,000
Monthly Breakdown
Monthly Gross₹41,667
Monthly TDS-₹4,167
Monthly In-hand₹37,500
Important
- TDS is not your final tax — it's an advance payment
- If your total income is below taxable limit, file ITR to claim refund
- Without PAN, TDS is deducted at 20% (Section 206AA)
- Submit Form 15G/15H to avoid TDS if income is below taxable limit
Common TDS Rates (FY 2025-26)
| Section | Nature of Payment | Rate | Threshold |
|---|---|---|---|
| 192 | Salary | 0% | — |
| 194A | Interest (Bank FD/RD) | 10% | ₹40,000 |
| 194B | Lottery / Game Show Winnings | 30% | ₹10,000 |
| 194C | Contractor Payment (Individual) | 1% | ₹30,000 |
| 194C-C | Contractor Payment (Company) | 2% | ₹30,000 |
| 194H | Commission / Brokerage | 5% | ₹15,000 |
| 194I-L | Rent — Land/Building | 10% | ₹2,40,000 |
| 194I-P | Rent — Plant/Machinery | 2% | ₹2,40,000 |
| 194J | Professional / Technical Fees | 10% | ₹30,000 |
| 194J-2 | Technical Services (call center etc) | 2% | ₹30,000 |
| 194IA | Property Sale (above ₹50L) | 1% | ₹50,00,000 |
| 194DA | Insurance Maturity | 5% | ₹1,00,000 |
| 194N | Cash Withdrawal (above ₹1Cr) | 2% | ₹1,00,00,000 |
| 194O | E-commerce Operator Payment | 1% | ₹5,00,000 |
| 194Q | Purchase of Goods (above ₹50L) | 0.1% | ₹50,00,000 |