Calculate Tax Deducted at Source (TDS) instantly across all major sections — 192, 194A, 194C, 194H, 194I, 194J, 194Q, 195. Threshold checks, no-PAN 20% rule, payee-type rates.
A free, real-time TDS Calculator for Indian deductors, accountants, freelancers, and businesses. Pick a section, enter the payment amount and payee details, and get the exact TDS amount, net payable after deduction, and the effective rate — including the 20% rule under Section 206AA when PAN is unavailable. Covers salary (192), interest (194A), contractors (194C), commission (194H), rent (194I), professional fees (194J), purchase of goods (194Q), and non-resident payments (195). Threshold logic flags below-limit payments so you do not over-deduct.
Tax Deducted at Source (TDS) is a pay-as-you-earn mechanism under the Income-Tax Act, 1961. The payer (deductor) withholds a fixed percentage of certain payments — salaries, interest, rent, contractor fees, professional fees, commissions — and deposits it directly with the Government on behalf of the recipient (deductee). The deductee then claims this pre-paid tax as a credit while filing their annual Income-Tax Return.
One of the most common compliance traps for new deductors is failing to apply the higher 20% rate when the payee has not furnished a PAN. Section 206AA overrides every other rate in the Act and mandates the higher of the prescribed rate or 20%. This means a 1% Section 194C contractor payment becomes 20%, and a 10% Section 194J professional fee also jumps to 20% — a 10x to 20x increase that often surprises both deductors and deductees.
Deducting TDS is only the first step — depositing it on time and filing the quarterly return correctly is what gets the credit to flow into the deductee Form 26AS. Late deposit attracts interest at 1.5% per month under Section 201(1A), and late filing of the quarterly return attracts a fee of ₹200 per day under Section 234E (capped at the TDS amount).
Under Section 206AA of the Income-Tax Act, if the deductee fails to furnish a valid PAN, TDS must be deducted at the higher of (a) the rate specified in the Act, (b) the rate in force, or (c) 20%. This calculator automatically applies the 20% minimum when you toggle PAN to "No".
TDS deducted in any month must be deposited by the 7th of the following month (except March, where the deadline is 30 April). Quarterly returns (Form 24Q for salary, 26Q for resident non-salary, 27Q for non-resident) are due 31 July, 31 October, 31 January, and 31 May for Q1-Q4 respectively.
Once the deductor files the quarterly TDS return and the deposit is matched on TRACES, the deduction reflects in the deductee Form 26AS and Annual Information Statement (AIS) on the income-tax e-filing portal. Deductees can claim this credit when filing their ITR.
Yes. If your total tax liability for the year is lower than the TDS already deducted, the excess is refunded after you file your Income-Tax Return. You can also apply for a lower-deduction certificate under Section 197 in advance to reduce TDS at source.
TDS must be deducted at the earlier of (a) credit of the amount to the payee account (including suspense/provision entries) or (b) actual payment, whichever happens first. For salary under Section 192, TDS is deducted at the time of payment based on estimated annual income.
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