TDS Calculator
TDS on salary, rent, professional fees, contracts and more.
Look up TDS rates and compute deduction on a payment. Two tables provided: Tab A shows section-wise rates for FY 2025-26 (Income Tax Act, 1961), used for TDS returns up to March 2026. Tab B shows the new Numeric Payment Codes 1001-1067 under Section 393 of the Income Tax Act, 2025 - mandatory for TDS challans / returns for payments made on or after 1 April 2026.
Quick TDS Calculator
TDS Computation
Gross Payment₹ 0
Applicable Rate0%
TDS Amount₹ 0
Net Payable₹ 0
If PAN is not furnished, TDS rate is higher of (a) twice the prescribed rate, (b) 20%, or (c) rate specified u/s 206AA (1961 Act) / Section 393(11) (2025 Act).
TDS Section-Wise Rates — FY 2025-26
Use these section numbers for TDS deductions made up to 31 March 2026 and for the corresponding quarterly TDS returns (Form 24Q / 26Q / 27Q) filed in 2026.
| Section | Nature of Payment | TDS Rate | Threshold |
|---|---|---|---|
| 192 | Salary | Slab rates | Basic exemption |
| 193 | Interest on securities | 10% | Rs 10,000 (debentures), Rs 5,000 (others) |
| 194 | Dividends | 10% | Rs 5,000 |
| 194A | Interest other than securities | 10% | Rs 50,000 (sr citizen Rs 1L) bank / Rs 10,000 others |
| 194B | Winnings from lottery / crossword | 30% | Rs 10,000 |
| 194BB | Winnings from horse races | 30% | Rs 10,000 |
| 194C | Payment to contractors | 1% Indl/HUF, 2% others | Rs 30,000 single / Rs 1,00,000 aggregate |
| 194D | Insurance commission | 5% Indl/HUF, 10% others | Rs 20,000 |
| 194DA | Payment under life insurance policy | 5% | Rs 1,00,000 |
| 194E | Payment to non-resident sportsmen/associations | 20% | No threshold |
| 194G | Commission on lottery tickets | 5% | Rs 20,000 |
| 194H | Commission / brokerage | 5% | Rs 20,000 |
| 194I(a) | Rent - plant / machinery / equipment | 2% | Rs 2,40,000 / year |
| 194I(b) | Rent - land / building / furniture | 10% | Rs 2,40,000 / year |
| 194IB | Rent by individual/HUF (not subject to audit) | 5% | Rs 50,000 / month |
| 194IA | Transfer of immovable property (non-agri) | 1% | Rs 50,00,000 |
| 194J | Professional / technical fees | 10% professional, 2% technical | Rs 50,000 / year |
| 194K | Income from MF units | 10% | Rs 5,000 |
| 194LA | Compensation on compulsory acquisition | 10% | Rs 2,50,000 |
| 194M | Payments by individual / HUF (not audit case) | 5% | Rs 50,00,000 |
| 194N | Cash withdrawal from banks | 2% / 5% | Rs 1 Cr / Rs 20 L (non-filer) |
| 194O | E-commerce participant payments | 1% | Rs 5,00,000 |
| 194Q | Purchase of goods | 0.1% | Rs 50,00,000 (buyer turnover > Rs 10 Cr) |
| 194R | Benefits / perquisites in business | 10% | Rs 20,000 / year |
| 194S | Virtual digital assets transfer | 1% | Rs 50,000 (specified) / Rs 10,000 (others) |
| 195 | Payment to non-resident | As per DTAA / specified | No threshold |
| 206C(1G) | TCS on foreign remittance (LRS) | 5% / 20% | Rs 7,00,000 (per FY) |
Deprecated: Section 194LD (TDS on interest paid to FIIs on Government / rupee-denominated corporate bonds) is permanently deprecated from 31 March 2026. No equivalent provision exists in the Income Tax Act, 2025. Payments made on or after 1 April 2026 to FIIs should be analysed under Section 393 / 196D framework.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.
Frequently Asked Questions
What is the due date for depositing TDS?
TDS deducted during a month must generally be deposited by the 7th of the following month; TDS for March is due by 30 April for non-government deductors. TDS on purchase of immovable property under Section 194-IA is deposited within 30 days from the end of the month of deduction, through Form 26QB.
When are quarterly TDS returns (24Q/26Q) due?
Quarterly TDS statements are due by 31 July for the June quarter, 31 October for the September quarter, 31 January for the December quarter, and 31 May for the March quarter. Form 24Q covers TDS on salaries and Form 26Q covers non-salary payments to residents. Late filing attracts ₹200 per day under Section 234E, capped at the TDS amount.
What are some common TDS rates?
Common rates include 10% on professional fees under Section 194J (2% for technical services), 1% or 2% on contractor payments under Section 194C depending on the payee, 10% on rent of land or buildings under Section 194-I, and slab-rate TDS on salary under Section 192. Rates change through Finance Acts, so verify the current rate before deducting.
What happens if TDS is deducted but deposited late?
Interest applies under Section 201(1A) — 1% per month for failure to deduct, and 1.5% per month from the date of deduction to the date of deposit where TDS was deducted but paid late. The related expense can also be disallowed in part under Section 40(a)(ia), and continued default can invite penalty and prosecution provisions.