TDS Calculator

TDS Calculator – Section-Wise TDS Calculation for FY 2025-26

The PlanMyReturns TDS Calculator helps you calculate how much tax will be deducted at source based on:

• Income type
• Applicable section
• Residential status
• PAN availability
• Financial year
• Cess and surcharge inclusion

It supports real-world scenarios like:

• Salary TDS (Section 192)
• Interest TDS (Section 194A)
• Professional fees (Section 194J)
• Rent payments (Section 194I)
• Contractor payments (Section 194C)
• Dividend income (Section 194)

This tool gives you accurate section-based TDS estimates instantly.

What Is TDS?

TDS (Tax Deducted at Source) is a mechanism under the Income Tax Act where tax is deducted at the time of making certain payments such as:

• Salary
• Interest
• Rent
• Professional fees
• Contractor payments
• Dividends

The deducted tax is deposited with the government and reflected in Form 26AS.

Why People Search for a TDS Calculator

Users typically want to know:

• How much TDS will be deducted from my salary?
• What is TDS on ₹50,000 professional fees?
• What is the TDS rate under Section 194J?
• What happens if PAN is not available?
• How much TDS on rent above ₹2.4 lakh?
• What is TDS for non-residents?

This calculator answers all these questions clearly.

Sections Covered in This TDS Calculator

Salary – Section 192

• TDS is calculated based on income tax slabs.
• Deducted monthly by employer.
• Certificate issued: Form 16

If taxable income exceeds basic exemption limit, tax is deducted according to slab rates.

Interest – Section 194A

• Applicable on bank deposits and other interest payments.
• Threshold: ₹50,000 (senior citizens may differ)
• Standard rate: 10% (with PAN)
• Without PAN: 20%

Certificate issued: Form 16A

Professional Fees – Section 194J

• Applicable on consultant and professional payments.
• Threshold: ₹30,000
• Standard rate: 10%
• Without PAN: 20%

Used frequently for freelancers and consultants.

Rent – Section 194I

• Threshold: ₹2,40,000 annually
• Rate: 10% (resident)
• Higher for non-residents
• Without PAN: 20%

Common for business rent payments.

Contractor – Section 194C

• Threshold: ₹30,000 per contract
• Rate: 1% for individuals/HUF
• 2% for firms/companies
• Without PAN: 20%

Dividend – Section 194

• Rate: 10%
• Higher if PAN not available
• Different treatment for non-residents

How TDS Is Calculated

For Non-Salary Payments:

If payment exceeds threshold:

TDS = Payment × Applicable Rate

If applicable:

Add Surcharge (for high non-resident income)
Add 4% Health & Education Cess

Total TDS = Base TDS + Surcharge + Cess

For Salary:

Salary TDS is calculated using slab-based taxation:

• 10% on income between ₹2.5L – ₹5L
• 20% on ₹5L – ₹10L
• 30% above ₹10L

Then divided across months for monthly deduction.

What This TDS Calculator Shows

• Total TDS deducted
• Effective tax rate
• Applicable section
• Net payment received
• Base TDS amount
• Surcharge (if applicable)
• Cess (optional toggle)
• Certificate type required

It also provides:

• Shareable plan link
• CSV download
• Share image option
• Section breakdown

TDS Examples

Example 1: Salary ₹10,00,000

• Applicable section: 192
• Slab-based calculation
• Monthly TDS deducted

Example 2: Professional Fees ₹50,000 (Section 194J)

• Rate: 10%
• TDS: ₹5,000
• Net received: ₹45,000

If PAN not available:

• Rate: 20%
• TDS: ₹10,000

Example 3: Rent ₹30,000 per month (₹3.6L yearly)

• Threshold crossed
• Section 194I applies
• TDS at 10%

How to Use This TDS Calculator

1. Select income type
2. Enter payment amount
3. Choose taxpayer type
4. Select residential status
5. Choose PAN availability
6. Select financial year
7. Toggle cess inclusion
8. Click Calculate

Results update instantly.

TDS vs Income Tax – What’s the Difference?

TDS is an advance tax, not a final tax.

frequently asked questions