📅 FY 2026-27 📈 Tax · TDS

TDS Calculator

Calculate TDS deduction, net payment and deposit amount for all payment types under Income Tax Act

Select Payment Type
💼
Salary
Sec 192
🏦
FD / Interest
Sec 194A
🏠
Rent
Sec 194I
📋
Professional Fees
Sec 194J
👷
Contractor
Sec 194C
🧾
Commission
Sec 194H
💵
Dividend
Sec 194
🏛
Immovable Property
Sec 194IA
Salary Details
₹
PAN not furnished (double TDS or 20%, whichever higher)
TDS Amount
₹0
at 20% on ₹6,00,000
Gross Amount
₹0
Effective Rate
0%
Net Payable
₹0
Gross / Total Payment₹0
Taxable Amount₹0
TDS Rate Applied0%
TDS Deducted₹0
Net Amount to Deductee₹0
Due Date for Deposit7th of next month
📄 TDS Rate Reference — FY 2026-27
Payment Type & SectionRateThreshold
Salary — Sec 192As per slabBasic exemption
Sec 194A — Interest (Banks)10%₹40K / ₹50K*
Sec 194 — Dividend10%₹5,000
Sec 194C — Contractor (individual)1%₹30K / ₹1L p.a.
Sec 194C — Contractor (company)2%₹30K / ₹1L p.a.
Sec 194H — Commission / Brokerage5%₹15,000
Sec 194I(a) — Rent (Plant & Machinery)2%₹2,40,000 p.a.
Sec 194I(b) — Rent (Land/Building)10%₹2,40,000 p.a.
Sec 194IB — Rent by Individuals5%₹50K/month
Sec 194J — Professional Fees10%₹30,000
Sec 194J — Technical Fees2%₹30,000
Sec 194IA — Immovable Property1%₹50 lakh
Sec 194Q — Purchase of Goods0.1%₹50 lakh
No PAN furnished (any section)20%—
⚠️ FY 2026-27 rates. *Senior citizen bank interest threshold is ₹50,000. TDS must be deposited by 7th of next month (30 April for March deductions). Late deduction: 1% p.m. interest. Late deposit: 1.5% p.m. interest. Salary TDS is based on estimated annual income and applicable slab rates. Consult a CA for complex deductions or surcharge/cess applicability.
About This TDS Calculator
TDS (Tax Deducted at Source) is collected at the payment source under Chapter XVII-B of the Income Tax Act. This calculator covers the most common TDS sections: Sec 192 (Salary), Sec 194A (Interest), Sec 194I (Rent), Sec 194J (Professional fees), Sec 194C (Contractor), Sec 194H (Commission), Sec 194 (Dividend), and Sec 194IA (Immovable property). Select the payment type, enter the gross amount, choose the applicable rate, and instantly see TDS deducted, net amount payable and deposit due date. All rates are updated for FY 2026-27. Note: If PAN is not furnished by the deductee, TDS is deducted at 20% or double the specified rate, whichever is higher (Sec 206AA).
Frequently Asked Questions
What is TDS? +
TDS (Tax Deducted at Source) is income tax collected at the point of payment. The payer (deductor) deducts a specified percentage and deposits it with the government. The recipient (deductee) gets credit for TDS when filing ITR. It covers salary, interest, rent, professional fees, commission, dividends and more.
What is the TDS threshold for FD interest? +
Section 194A: TDS at 10% if annual interest from a bank exceeds ₹40,000 (₹50,000 for senior citizens). For non-bank entities, the threshold is ₹5,000. Submit Form 15G (non-senior) or 15H (senior citizen) to avoid TDS if total income is below taxable limit.
What is the TDS rate on rent? +
Section 194I: Rent of land/building — 10% if annual rent exceeds ₹2,40,000. Rent of plant & machinery — 2%. Section 194IB (individuals/HUF not subject to audit): 5% if monthly rent exceeds ₹50,000.
What happens if TDS is not deducted? +
Consequences: (1) Interest at 1% per month from date TDS was deductible to date of deduction. (2) Interest at 1.5% per month from deduction date to deposit date. (3) 30% of related expenditure may be disallowed under Sec 40(a)(ia). (4) Penalty equal to TDS amount under Sec 271C.

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