TDS Calculator
Calculate TDS on contractor, professional, rent, interest, purchase, and perquisite payments using the current FY 2025-26 rates and thresholds (post-Budget 2025). Returns the deductible TDS, the net payable to the vendor, and which section applies.
How to use this TDS calculator
Pick the TDS section that matches the type of payment you are making — 194C for contractor payments, 194J for professional or technical fees, 194I for rent, 194A for non-bank interest, 194Q for purchase of goods, 194R for benefits or perquisites, and 192 for salary. Enter the payment amount, choose the rate variant (e.g. individual / HUF vs company for 194C, or plant-and-machinery vs land-and-building for 194I), and indicate whether the deductee has furnished a valid PAN.
The calculator shows the applicable TDS rate, the rupee amount to deduct, and the net amount payable to the vendor. It also displays the FY 2025-26 rate card for all the sections it covers. Section 192 (salary) is a special case — the deduction is based on the average annual tax under the chosen regime, not a single % rate, so use a slab calculator for an accurate per-month figure. For non-resident payments, section 195 plus any applicable DTAA applies and you should consult a tax professional.
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Frequently asked questions
- Which TDS sections does this calculator cover?
- Section 192 (salary), 194A (interest other than securities), 194C (contractor / sub-contractor), 194I (rent on land, building, plant, or machinery), 194J (professional or technical fees), 194Q (purchase of goods above ₹50 lakh by buyers with turnover above ₹10 crore), and 194R (benefits or perquisites from business or profession). For non-resident payments, section 195 plus DTAA applies and is flagged separately.
- What's new for FY 2025-26?
- Budget 2025 raised several TDS thresholds with effect from 1 April 2025. The main changes: section 194A (bank / co-op interest) threshold ₹40,000 → ₹50,000 (and ₹50,000 → ₹1,00,000 for senior citizens); section 194I (rent) annual threshold ₹2,40,000 → ₹6,00,000 (₹50,000 per month); section 194J (professional fees) threshold ₹30,000 → ₹50,000. Rates themselves are largely unchanged.
- What happens if the deductee doesn't furnish a PAN?
- Section 206AA kicks in and TDS is deducted at the higher of the section's rate or 20 % (5 % for section 194Q purchase-of-goods). This is a punitive default — always collect a verified PAN before making the payment if you can.
- When must I deposit the TDS I've deducted, and when do I file the return?
- TDS deducted in a month must be deposited by the 7th of the next month (30 April for TDS deducted in March). Returns are filed quarterly — Form 26Q for residents, Form 27Q for non-residents, Form 24Q for salary — by the 31st of the month following the quarter. Late deposit attracts 1.5 % per month interest and late filing attracts ₹200 / day under section 234E.