TDS Calculator

Check if TDS applies to a payment, at what rate, and how much to deduct.

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TDS Calculator

Rate, amount and limits by section, FY 2025-26 and 2026-27

The payment

Kind of payment

Amount paid or credited

₹

Without GST, if GST is shown separately on the invoice.

Already paid to this person this year

₹

Earlier payments in this financial year (April to March).

The payee

Payee has given a valid PAN

TDS to deduct₹10,000Section 194J(b) at 10%

Amount to pay the person₹90,000after deducting TDS from ₹1,00,000

Tax is charged on₹1,00,000

How it works

TDS means tax deducted at source. The person paying you keeps part of the payment and deposits it with the government as your advance tax. The rate and the yearly limit depend on the kind of payment.

When to deposit
Deposit by the 7th of the next month (30 April for March).
Section numbers changed
The Income-tax Act 2025 renumbers these sections from 1 April 2026 (the old 194J is now in section 393). Rates and limits shown here are unchanged. Use the old numbers to match older challans and Form 16A.

Professional fees: section 194J(b) of the Income-tax Act 1961. Limit: ₹50,000 a year.
This payment is above the yearly limit, so tax applies.
TDS = ₹1,00,000 × 10% = ₹10,000.

Limits are for the whole year per person, so keep a running total.
If the payee has a lower-deduction certificate, use the rate on it.
TDS is deducted when the payment is made or the amount is credited to their account, whichever is earlier.

Rates and limits as amended by the Finance Act 2025 for payments from 1 April 2025 and retained, with new section numbers, by the Income-tax Act 2025 from 1 April 2026: 194A interest 10% (limit ₹50,000, ₹1,00,000 for seniors on bank, post office and co-operative bank interest; ₹10,000 otherwise); 194C 1% (individual/HUF) or 2% (others), limit ₹30,000 a payment or ₹1,00,000 a year; 194H 2% above ₹20,000; 194I 2% on machinery and 10% on land, building or furniture above ₹6,00,000 a year; 194-IB 2% when rent is above ₹50,000 a month; 194J 10% professional fees and 2% technical services above ₹50,000; 194IA 1% on property of ₹50 lakh or more; 194Q 0.1% above ₹50 lakh of purchases; 194T 10% above ₹20,000. Without a PAN the rate is the higher of the normal rate and 20% (section 206AA), 5% for 194Q. Salary (section 192) is the estimated annual tax less TDS already deducted, divided by the months left. Source: Income Tax Department TDS rate charts and the Finance Act 2025.

Preparing tool

How to use TDS Calculator

Pick the kind of payment and who is being paid.
Enter the amount, and what you already paid this person this year.
Read the section, rate, TDS and net payment, and when to deposit it.

Read the detailed guide →

What are the limits of TDS Calculator?

For payments to residents only. Does not cover non-residents, lower-deduction certificates, TDS on crypto, lottery or cash withdrawals, or the filing of returns. Salary TDS uses the annual tax you estimate (use the Income Tax Calculator for that). Nothing you enter leaves your device.