TDS Calculator
Tax & SalaryWork out tax deducted at source by section, with thresholds applied.
Runs entirely in your browser — nothing is uploaded
Features
- Common sections — 194C, 194J, 194I, 194A, 194H, 194Q.
- Applies the threshold before deducting anything.
- Section 206AA handling when the payee has no PAN.
- Every rate can be overridden, because they change often.
- Runs entirely in your browser — nothing you enter is uploaded.
How to use the TDS Calculator
- 1Choose the section that applies to the payment.
- 2Enter the amount being paid.
- 3Read the TDS and the net payable to the payee.
Frequently asked questions
When must TDS be deducted?
At payment or credit to the payee's account, whichever happens first. Booking an expense at year end triggers the obligation even if the money has not moved, which is the timing that most often catches businesses out.
What happens if the payee has no PAN?
Section 206AA requires deduction at 20%, or the section's own rate if that is higher. This is why vendors are asked for a PAN before the first invoice is settled.
What are the thresholds for?
Below them, no TDS is required at all. Above them, TDS applies to the whole amount rather than only the excess — except under 194Q, where it applies to the value above ₹50 lakh. The thresholds are annual for rent and interest, and per-payment with an annual backstop for contractors.
Are these rates current?
They are the commonly applicable ones and every one is editable, because TDS rates move with each Finance Act and several were cut mid-year recently. Check the current rate chart before filing a return.