TDS Calculator India — FY 2025-26
Calculate TDS deducted on your income instantly. Covers all major sections — salary (192), FD interest (194A), rent (194I), professional fees (194J), property sale (194IA), and more. Check Form 15G/15H eligibility to avoid unnecessary TDS. Updated with rates from incometax.gov.in for FY 2025-26.
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How to Use This Calculator
TDS on Income tab
Select the income type (FD interest, rent, professional fees, property sale, etc.), enter the payment amount, and indicate whether PAN is available. The calculator shows the applicable TDS rate, threshold limit, TDS amount deducted, and net payment received. Without PAN, TDS is deducted at 20% under Section 206AA.
Monthly Salary TDS tab
Enter your monthly gross salary and select your tax regime (new or old). For the old regime, you can add deductions under Section 80C, 80D, and HRA exemption. The calculator estimates your monthly TDS as deducted by your employer, along with annual tax liability and effective tax rate.
Form 15G/15H tab
Enter your total estimated income for the financial year and select your age category. The calculator checks whether you are eligible to submit Form 15G (below 60) or Form 15H (senior citizens 60+) to avoid TDS on interest income from banks and post offices.
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The Formula
TDS (Tax Deducted at Source) is calculated as a percentage of the payment amount, depending on the type of income and applicable section of the Income Tax Act:
TDS Amount = Payment Amount × Applicable TDS Rate
Where TDS Rate depends on the section:
• FD Interest (194A): 10% above &rupee;40,000 (&rupee;50,000 for seniors)
• Rent — Land/Building (194I): 10% above &rupee;2,40,000/year
• Rent — Plant/Machinery (194I): 2% above &rupee;2,40,000/year
• Professional Fees (194J): 10% above &rupee;30,000
• Contractor — Individual (194C): 1% above &rupee;30,000
• Contractor — Company (194C): 2% above &rupee;30,000
• Property Sale (194IA): 1% above &rupee;50,00,000
• Commission (194H): 5% above &rupee;15,000
• Lottery/Gambling (194B): 30% above &rupee;10,000
• EPF Withdrawal (192A): 10% above &rupee;50,000 (if service < 5 years)
No PAN (Section 206AA): TDS at 20% or applicable rate, whichever is higher
Salary TDS (Section 192):
Taxable Income = Gross Salary − Standard Deduction − Exemptions − Deductions
Annual Tax = Tax on Taxable Income as per slab rates + 4% Cess
Monthly TDS = Annual Tax ÷ 12
TDS is an advance tax collection mechanism. The deductor (payer) deducts tax at source and deposits it with the government. The deductee (recipient) can claim credit for TDS when filing their Income Tax Return.
Example
Rahul — Mumbai salaried professional with FD investments
Rahul earns &rupee;80,000/month (gross salary) and has &rupee;5,00,000 in Fixed Deposits earning 7.5% interest. He is 32 years old and opts for the new tax regime.
Step 1: TDS on FD Interest
Step 2: Monthly Salary TDS (New Regime)
Step 3: Tax calculation
Rahul's FD interest is below the &rupee;40,000 threshold, so no TDS is deducted on it. His employer deducts approximately &rupee;2,470/month as TDS from his salary, leaving a monthly take-home of &rupee;77,530.