TDS Calculator — Section-wise TDS Made Simple

Calculate TDS instantly for professional fees (194J), contracts (194C), rent (194I), commission (194H), interest (194A) and salary. Includes deposit deadlines.

On this page:

1. TDS Calculator Calculator • 2. How to Use • 3. Worked Example • 4. FAQs

TDS Calculator

Calculate Tax Deducted at Source (TDS) on salary, professional fees, rent, commission and other common payments under Section 192, 194J, 194C, 194H and 194I.

Payment Amount (₹)
Payment Type

Number of Payments / Months

TDS Rate Applied—

TDS per Payment₹ 0.00

Total TDS₹ 0.00

Amount After TDS₹ 0.00

TDS to Deposit By (7th next month)—

* Assumes the amount exceeds the applicable threshold for the section. For salary TDS, an indicative slab-based estimate is used. File TDS returns quarterly (24Q).

How to Use This Calculator

Select the payment type to apply the correct TDS section and rate: professional and technical fees (194J, 10%), contractor payments (194C, 1% for individuals or 2% for companies), rent for plant and machinery (194I, 2%), rent for land and building (194I, 10%), commission or brokerage (194H, 5%), interest payments (194A, 10%), purchase of goods (194Q, 0.1%), or salary (estimated from annual salary using New Regime slabs).

Enter the payment amount and the number of payments or months to which it applies. The calculator shows the TDS per payment, total TDS, the net amount payable, and the deposit deadline — TDS must be deposited by the 7th of the following month (30 April for March salary).

Worked Example

Here is a real-world example of how the calculation works:

Example: A company pays ₹50,000 professional fees to a consultant every month for 6 months (Sec 194J)

Payment per month₹ 50,000.00

TDS rate (Sec 194J)10.0%

TDS per payment₹ 5,000.00

Total TDS (6 months)₹ 30,000.00

Net paid to consultant₹ 2,70,000.00

Deposit deadline7th of each following month

Frequently Asked Questions

When is TDS deducted and when must it be deposited?

TDS is deducted at the time of payment or credit, whichever is earlier. It must be deposited by the 7th of the following month — except for March, when the deadline is 30 April. Failure attracts interest of 1% per month and penalties under Section 271C.

What are the TDS thresholds?

TDS applies only when payments cross thresholds: Sec 194C — ₹30,000 per payment or ₹1 lakh per year for contracts; Sec 194J — ₹30,000 per year for professional fees; Sec 194I — ₹2.4 lakh per year for rent; Sec 194A — ₹50,000 per year for interest (banks); Sec 194H — ₹15,000 per year for commission.

How can I claim a refund of excess TDS?

Excess TDS is adjusted against your final tax liability when you file your ITR. If total TDS exceeds your tax due, the Income Tax Department refunds the difference directly to your bank account after processing the return. You can also file Form 13 to get a lower or nil TDS certificate for the current year.

What is Form 26AS and Form 16A?

Form 26AS is your consolidated tax statement showing all TDS deducted against your PAN, viewable in the income tax e-filing portal. Form 16A is the TDS certificate issued by the deductor for non-salary payments, while Form 16 covers salary TDS. Always reconcile these with your ITR before filing.

Does TDS apply on salary?

Yes, under Section 192 employers must deduct TDS on salary using the employee's estimated annual income and chosen regime. There is no fixed rate — tax is computed slab-wise, and excess or shortfall is adjusted in the final months of the financial year.

Explore more free tools

AccountsPilot offers a complete suite of free calculators: GST Calculator, Income Tax Calculator, TDS Calculator and HRA Exemption Calculator. Bookmark the Tools page for all of them in one place.

Disclaimer: This calculator provides estimates for educational purposes only and does not constitute professional tax advice. Please consult a chartered accountant before making filing decisions.