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
₹5,000 TDS
₹50,000 if the recipient is a senior citizen.
TDS rates and threshold limits change with each Union Budget. These figures reflect rates commonly applicable for FY 2025-26. Confirm the current rate 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 rates commonly applicable for FY 2025-26; always confirm the current figure before deducting or filing, especially for a transaction close to a Budget date.
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.