TDS Calculator
Tax deducted at source is tax your counterparty keeps back before paying you, which is why a ₹50,000 invoice sometimes arrives as ₹45,000. Payers have to deduct it under the section that matches the payment, and the rates differ wildly — 1% for a contractor, 10% for a consultant. This calculator gives both sides the same number before the money moves.
Applies to FY 2025-26Last updated 12 Oct 2026
Enter values
Results
- TDS deducted at 10%
- ₹5,000.00
- Net payable after TDS
- ₹45,000.00
- Gross payment
- ₹50,000.00
- Before TDS applies
- ₹50,000 paid to one payee in the year
How is the TDS calculated?
Enter the amount of one payment and choose the section it falls under: salary (192), contractor (194C), professional fees (194J), rent (194I) or deposit interest (194A). The calculator applies that section's FY 2025-26 rate and returns the TDS withheld, the net amount the payee keeps, the gross payment and a plain note on when the section starts to apply.
Formula
TDS = payment × section rate ÷ 100. FY 2025-26 rates used here: 192 salary follows slab rates (modelled at an indicative 10%), 194C contractors 1% for individuals and HUFs, 194J professional fees 10%, 194I rent on land or building 10%, and 194A deposit interest 10%.
Example
An architect bills ₹50,000 for a drawing set. Under 194J the client deducts 10%, so TDS = 50,000 × 10 ÷ 100 = ₹5,000 and the architect receives ₹45,000. Pay the same ₹50,000 to an individual contractor under 194C and only ₹500 is withheld, because that rate is 1%. Rent of ₹60,000 a month under 194I leaves ₹54,000 with the landlord, and ₹60,000 of bank interest under 194A is cut by ₹6,000 the same way.
Things to remember
TDS is a credit, not a final charge — what is deducted shows up against your PAN and adjusts when you file. Thresholds quoted here are FY 2025-26, so check the latest budget before filing, and remember that a payee without a PAN attracts 20% under section 206AA.
Frequently Asked Questions
Is TDS the same thing as income tax?
No. Income tax is the liability for the year; TDS is a slice of it collected in advance by whoever pays you. Your Form 26AS lists every deduction, and the credits reduce what you owe at filing rather than adding a second tax.
Who deducts TDS from my salary?
Your employer does, using the regime and declaration you file with them. Tell them about rent, home loan interest and other income so the monthly deduction matches your real liability, and you avoid a large balance when the return is filed.
What if the payee does not have a PAN?
Section 206AA forces TDS at 20%, or the normal rate if that is higher. A contractor who would have paid 1% suddenly loses a fifth of the bill, so exchanging PAN details before the first payment protects both sides.
What happens if TDS is deposited late?
Late deposit attracts interest at roughly 1% per month under section 20(1), and a late return adds daily interest plus a penalty of ₹10,000 to ₹1,00,000 under section 271H. The deduction itself stays valid, so the cost falls on the payer.
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