TDS Calculator
Tax deducted at source (TDS) is tax that the payer holds back when making certain payments. Enter the payment and the rate for the section to see how much to deduct.
Results
TDS to deduct
₹10,000.00
- Amount payable after TDS
- ₹90,000.00
- Rate applied
- 10%
TDS at 10% on ₹1,00,000.00 is ₹10,000.00, leaving ₹90,000.00 to pay.
Show the calculation steps
- Rate applied = 10%.
- TDS = amount × rate ÷ 100 = ₹1,00,000.00 × 10% = ₹10,000.00.
- Amount payable after TDS = ₹1,00,000.00 − ₹10,000.00 = ₹90,000.00.
- Rates and thresholds differ by section and change with each Budget. Enter the rate for the section and payee type that applies. Confirm with the Income Tax Department or your accountant.
Common TDS sections
Rates depend on the type of payment and the payee. As a guide for FY 2025-26 (AY 2026-27): salary is deducted at slab rates (Section 192); contractor payments at 1% for individuals and HUFs and 2% for others (194C); professional fees at 10% (194J), or 2% for technical services; commission and brokerage at 2% (194H); rent at 10% for land or buildings and 2% for machinery (194I); interest other than on securities at 10% (194A). Thresholds also apply.
These figures change with the Budget, so confirm the rate for your case.
When PAN is missing
If the payee does not give a PAN, TDS must be deducted at the higher of 20% or the normal rate. The calculator applies this when you choose No.
Formula
TDS = Payment × TDS rate ÷ 100
Without PAN: rate = higher of 20% and the normal rate
Where:
- Payment
- = Amount paid or credited
- TDS rate
- = Rate for the section
Example calculation
₹1,00,000 professional fee at 10%
Inputs
- Payment Amount
- ₹1,00,000
- TDS Rate
- 10 %
- PAN Provided by the Payee?
- Yes
- Threshold (No TDS at or Below)
- ₹0
Result
- TDS to deduct
- ₹10,000.00
- Amount payable after TDS
- ₹90,000.00
- Rate applied
- 10%
Step-by-step
- Rate applied = 10%.
- TDS = amount × rate ÷ 100 = ₹1,00,000.00 × 10% = ₹10,000.00.
- Amount payable after TDS = ₹1,00,000.00 − ₹10,000.00 = ₹90,000.00.
Important notes
- This is a simple rate calculator: it does not know which section applies or the annual threshold for that payee. Enter the correct rate.
- Rates and limits shown are for FY 2025-26 (AY 2026-27) and apply to resident individuals. They change with each Union Budget: check the current year before you file.
Disclaimer: This calculator provides estimates for informational purposes and should not be considered financial advice. Actual figures from lenders, banks and investment products can differ because of fees, taxes, rounding rules and changing rates. Consult a qualified professional before making financial decisions.
Frequently asked questions
What is TDS?
Tax deducted at source: the payer deducts tax at a fixed rate from certain payments and deposits it with the government on the payee's behalf.
What if the payee has no PAN?
TDS is deducted at the higher of 20% and the applicable rate.
Can TDS be claimed back?
The TDS deducted appears in the payee's Form 26AS and is credited against their tax. Any excess is refunded when they file a return.
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