TDS Calculator
Look up the TDS rate and threshold for common payment types like rent, professional fees, and contractor payments, and compute the amount to deduct.
Section 194A · s.393 from 1 Apr 2026
No TDS applies. This is at or below the ₹50,000 per financial year threshold for Section 194A.
This is the limit where the payer is a bank, co-operative bank, or post office. For a senior citizen the limit is ₹1,00,000. Where the payer is anyone else, for example a company paying interest on a loan, the limit is ₹10,000.
TDS rates and threshold limits change with each Union Budget. These figures reflect FY 2026-27. From 1 April 2026 the 194-series is quoted as Section 393 of the Income-tax Act, 2025, and returns use its numeric payment codes. Confirm the current rate and code before deducting or filing.
Frequently asked questions
Does this cover every TDS section?
No, it covers the sections individuals and small businesses run into most often: salary, interest, dividend, contractor payments, commission, rent, professional and technical fees, and property purchase. Less common sections aren't included.
Why isn't there a fixed rate for salary TDS?
Salary TDS under Section 192 is deducted at your applicable income tax slab rate for the year, not a flat percentage, so it depends on your total income, regime choice, and deductions. Use the Income Tax Calculator to estimate it.
What happens if the payment is below the threshold?
No TDS applies, and the payer pays the full amount without any deduction. Once the payment (or in some cases, the aggregate paid to that person during the year) crosses the threshold, TDS applies on the full amount, not just the portion above it.
Do these rates and thresholds ever change?
Yes, most TDS rates and thresholds are revised periodically through the Union Budget. This tool reflects FY 2026-27, including the threshold rationalisation that took effect on 1 April 2025: interest moved to ₹50,000 (₹1,00,000 for senior citizens), commission to ₹20,000, professional and technical fees to ₹50,000, and rent to a ₹50,000 per month test in place of the old ₹2,40,000 annual one. Always confirm the current figure before deducting or filing.
The section numbers changed in April 2026. Which one do I quote?
For any payment where credit or payment falls on or after 1 April 2026, quote Section 393 of the Income-tax Act, 2025. It replaced the entire 194-series with a single table-driven provision, and TDS returns and challans now use its numeric payment codes rather than the old section numbers. The rates and thresholds did not change, only the numbering. Old numbers like 194J are still what contracts, ledgers, and Form 16A read like, which is why this tool shows both.
Is the recipient taxed again on income that already had TDS deducted?
No. TDS deducted shows up as a credit in the recipient's Form 26AS and AIS, and gets adjusted against their final tax liability when they file their return, with any excess refunded.