TDS Calculator

Calculate Tax Deducted at Source (TDS) for all payment types with comprehensive section-wise rates and thresholds.

Calculate TDS

Section 192 - Salary Income

TDS on salary income

Threshold: As per slab rates

Example: TDS deducted based on income tax slab rates applicable to employee

TDS Calculation

Gross Amount:₹0.00
TDS Rate:0%
TDS Amount:₹0.00
Net Amount (After TDS):₹0.00

🧾 Compliance Tips

TDS Payment Process

  • • Use Challan ITNS 281 for TDS payment
  • • Pay by 7th of next month
  • • File TDS return quarterly
  • • Issue TDS certificate to deductee

Best Practices

  • • Maintain proper records
  • • Verify PAN before deduction
  • • Calculate TDS accurately
  • • File returns on time

📊 Rate Comparison Chart

SectionFY 2024-25FY 2023-24Change
194A (Interest)10%10%No Change
194I (Rent)10%10%No Change
194J (Professional)10%10%No Change
194C (Contractor)1%/2%1%/2%No Change

🌍 Non-Resident Mode

DTAA Rate Checker

For payments to non-residents, TDS rates may vary based on Double Taxation Avoidance Agreement (DTAA) between India and the recipient's country.

🧑‍💼 Need Help Filing TDS Return?

Our tax experts can help you with TDS compliance, return filing, and ensure you meet all regulatory requirements. Get professional assistance for accurate TDS calculations and timely submissions.

TDS Sections Overview

Tax Deducted at Source (TDS) is a means of collecting income tax in India. Under this mechanism, the person making payment (deductor) deducts tax at source and remits it to the government.

Salary Sections

Section 192 - Salary Income
Rate: 0%
Threshold: As per slab rates
Section 192A - PF Withdrawal
Rate: 10%
Threshold: 50000

Interest Sections

Section 193 - Interest on Securities
Rate: 10%
Threshold: 10000

Business Payments

Section 194 - Dividend
Rate: 10%
Threshold: 5000
Section 194A - Interest (Other than Securities)
Rate: 10%
Threshold: ₹5,000 (₹40,000 for banks)
Section 194LB - Infrastructure Debt Funds
Rate: 5%
Threshold: N/A
... and 20 more sections

Other Sections

Section 195 - Payments to Non-Residents
Rate: 0%
Threshold: As per DTAA

Non-Resident Sections

Section 196A - Income from Units to NR
Rate: 20%
Threshold: N/A
Section 196B - Foreign Securities
Rate: 10%
Threshold: N/A
Section 196C - Foreign Bonds
Rate: 10%
Threshold: N/A
... and 1 more sections

TCS Sections

Section 206C - Sale of Scrap/Tendu Leaves/Liquor
Rate: 1%
Threshold: Various
Section 206C(1H) - Sale of Goods > ₹50L
Rate: 0.1%
Threshold: 5000000
Section 206C(1G) - Overseas Remittance/LRS
Rate: 5%
Threshold: 700000
... and 1 more sections