TDS Calculator 2025

Calculate Tax Deducted at Source (TDS) for various income types including professional fees, rent, interest, commission, and salary. Get instant calculation with applicable sections and rates.

All TDS SectionsPAN/No PAN RatesThreshold LimitsInstant Calculation

Income Type

TDS rates vary based on income type and applicable sections

Income Amount

₹

PAN Availability

PAN Card Available

Lower TDS rate applicable with PAN

TDS Threshold: ₹30.00 K

TDS is applicable as amount exceeds threshold

Net Amount (After TDS)

₹90.00 K

TDS Deducted: ₹10.00 K @ 10%

Gross Amount

₹1.00 L

TDS Deducted

₹10.00 K

TDS Details

Applicable Section

Section 194J

TDS Rate

10%

TDS Rate Structure

salary

With PAN:0%

Without PAN:0%

Threshold:₹0

interest

With PAN:10%

Without PAN:20%

Threshold:₹40.00 K

rent

With PAN:10%

Without PAN:20%

Threshold:₹2.40 L

professional

With PAN:10%

Without PAN:20%

Threshold:₹30.00 K

commission

With PAN:5%

Without PAN:20%

Threshold:₹15.00 K

dividend

With PAN:10%

Without PAN:20%

Threshold:₹5.00 K

Applicable Tax Sections

salary

Section 192

interest

Section 194A

rent

Section 194I

professional

Section 194J

commission

Section 194H

dividend

Section 194

About TDS

Tax Deducted at Source by the payer
Advance tax collection mechanism
Credit available against total tax liability
TDS certificate (Form 16/16A) provided

Important Notes

Lower rates apply when PAN is available
TDS applicable only above threshold limits
Refund available if TDS exceeds actual tax
Form 15G/15H can avoid TDS for eligible persons

TDS Rates and Threshold Limits 2025

Income Type	Section	With PAN	Without PAN	Threshold Limit
Salary	Section 192	As per slab	As per slab	₹2.5 Lakh
Interest	Section 194A	10%	20%	₹40,000
Professional Fees	Section 194J	10%	20%	₹30,000
Rent	Section 194I	10%	20%	₹2.4 Lakh
Commission	Section 194H	5%	20%	₹15,000
Dividend	Section 194	10%	20%	₹5,000

Major TDS Sections Explained

Section 194A

Interest other than salary

• Bank interest
• Fixed deposit interest
• Recurring deposit interest
• Corporate bond interest
• Debenture interest

Section 194J

Professional or technical services

• Consultant fees
• Legal services
• Medical fees
• Software development
• Freelance services

Section 194I

Rent payments

• Office rent
• Residential rent
• Machinery rent
• Equipment rent
• Land/building rent

Section 194H

Commission and brokerage

• Sales commission
• Insurance commission
• Brokerage
• Agent commission
• Discount/bonus

Section 192

Salary payments

• Basic salary
• Allowances
• Bonus
• Perquisites
• Leave encashment

Section 194

Dividend payments

• Equity dividends
• Mutual fund dividends
• Cooperative society dividends
• Company dividends
• Unit trust dividends

TDS Process and Timeline

Payment and Deduction

At the time of payment, payer deducts TDS as per applicable rates and sections. Deduction happens when payment is made or credited to the recipient's account.

Government Deposit

Deducted TDS must be deposited with the government by 7th of the following month (30th April for March TDS). Late deposit attracts interest and penalties.

TDS Certificate Issuance

Payer issues TDS certificate (Form 16/16A) to the recipient within prescribed time limits. This certificate is required for filing income tax returns.

Tax Credit and Returns

TDS amount gets credited to recipient's tax account and can be claimed as advance tax while filing income tax returns. Excess TDS can be claimed as refund.

TDS Compliance Best Practices

For Deductors

• Obtain TAN (Tax Account Number)
• Collect PAN from payees
• Deduct correct TDS rates
• Deposit TDS on time
• File quarterly TDS returns
• Issue TDS certificates

For Recipients

• Provide PAN to all payers
• Collect TDS certificates
• Verify TDS in Form 26AS
• Include TDS in tax returns
• Claim refund if excess TDS
• Submit Form 15G/H if eligible

Common Mistakes

• Wrong TDS rate application
• Late TDS deposit
• Incorrect section codes
• Missing TDS certificates
• Not verifying PAN details
• Ignoring threshold limits

TDS Calculator FAQs

Everything you need to know about Tax Deducted at Source, TDS rates, and TDS certificate requirements

What is TDS and why is it deducted?

TDS (Tax Deducted at Source) is a method of collecting income tax where tax is deducted by the payer at the time of making payment. It ensures regular collection of taxes and prevents tax evasion. The deducted amount is deposited with the government and credited to the recipient's tax account.

What are the current TDS rates for different income types?

TDS rates vary by income type: Professional fees (Section 194J) - 10% with PAN, 20% without PAN; Interest (Section 194A) - 10% with PAN, 20% without PAN; Rent (Section 194I) - 10% with PAN, 20% without PAN; Commission (Section 194H) - 5% with PAN, 20% without PAN. Rates are higher without PAN.

What is the threshold limit for TDS deduction?

Threshold limits vary: Interest - ₹40,000 annually; Professional fees - ₹30,000 annually; Rent - ₹2.4 lakhs annually; Commission - ₹15,000 annually; Dividend - ₹5,000 annually. TDS is deducted only if payments exceed these thresholds in a financial year.

Can I get a refund if excess TDS is deducted?

Yes, if TDS deducted is more than your actual tax liability, you can claim refund by filing your income tax return. The excess TDS will be refunded after processing your return, usually through direct bank credit.

What happens if I don't have a PAN card?

Without PAN, TDS is deducted at 20% (highest rate) regardless of the applicable rate for that income type. It's mandatory to provide PAN to the payer to get the benefit of lower TDS rates. Form 60 can be submitted if PAN is not available, but higher rates may still apply.

How can I avoid TDS deduction?

TDS can be avoided by: 1) Submitting Form 15G/15H if you have no tax liability 2) Getting a nil/lower rate TDS certificate from income tax department 3) Ensuring payments don't exceed threshold limits 4) Spreading payments across financial years if possible (where legally permissible).

What documents do I get for TDS deducted?

You receive TDS certificates: Form 16 for salary TDS, Form 16A for other types of TDS. These certificates contain details of TDS deducted, which you need while filing income tax returns. You can also view TDS details in Form 26AS available on income tax portal.

When should TDS be deposited with the government?

TDS must be deposited by 7th of the following month (except March TDS which should be deposited by 30th April). For government deductors, the deadline is 30th of the following month. Late deposit attracts interest under Section 201(1A) at 1.5% per month.

Related Calculators

Explore more financial calculators to make comprehensive financial planning decisions

Income Tax Calculator

Calculate income tax liability for FY 2024-25 with old vs new tax regime comparison

Tax Saving Calculator

Calculate tax savings through various investment options under Section 80C, 80D, and other deductions

Capital Gains Tax Calculator

Calculate short-term and long-term capital gains tax on equity, debt, and real estate investments

HRA Calculator

Calculate House Rent Allowance (HRA) exemption and tax benefits for salaried employees

80C Deduction Calculator

Calculate Section 80C deduction limit and compare various tax-saving investment options

Tax Refund Calculator

Calculate income tax refund amount and estimate refund processing time for filed returns

Need More Calculators?

Explore our complete collection of financial calculators for all your planning needs

View All Calculators More Tax Calculators Tools