TDS Calculator India

TDS for salary, rent, fees, FD — PAN vs no-PAN rates

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Built by WOWHOW Team · 14+ yrs engineering

TDS Calculator India is a free, browser-based tool that lets you tds for salary, rent, fees, fd — pan vs no-pan rates — with zero signup, zero installation. Your data never leaves your browser. Part of 138+ free developer and business tools at wowhow.cloud, built and maintained by a team with 14+ years of hands-on development experience.

TOOLTDS Calculator India

Annual Income (CTC)

Tax Regime

PAN not available (TDS @ 20%)

Enter the payment details to calculate TDS.

TDS Rate Quick Reference

Section	Nature of Payment	Rate	Threshold
192	Salary	Slab rate	Basic exemption
194-IB	Rent	2%	Rs 50,000/month
194J	Professional / Technical	10%	Rs 30,000
194C	Contractor	1% / 2%	Rs 30,000 single
194A	FD Interest	10%	Rs 40K / 50K
194H	Commission	5%	Rs 15,000

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About TDS Calculator India

TDS (Tax Deducted at Source) is a mechanism under the Income Tax Act where the payer deducts tax at prescribed rates before making payment to the recipient. Different section rules apply depending on the nature of payment — Section 194C for contractors, 194J for professionals, 194-IB for rent, 194A for FD interest. Using the wrong rate or missing the PAN-not-available rule (20% under Section 206AA) can trigger demand notices. This calculator covers all major TDS types for FY 2026-27.

How It Works

Select the payment type and the tool applies the relevant TDS section: Section 194C for contractor payments (1% for individuals/HUF, 2% for companies), Section 194J for professional/technical services (10%), Section 194-IB for rent above Rs 50,000/month (2%), Section 194A for FD interest above thresholds (10%), and Section 192 for salary (calculated at slab rate).

If the deductee has not furnished PAN, Section 206AA overrides the standard rate and mandates 20% TDS. The calculator reflects this when you toggle the PAN-not-available option. Senior citizen status affects the FD interest TDS threshold (Rs 50,000 instead of Rs 40,000).

The result shows TDS amount, net payment to the recipient, and the effective TDS rate, which helps both the deductor (to withhold correctly) and the recipient (to reconcile against Form 26AS).

Who Is This For

A startup founder paying Rs 80,000 to a freelance developer checking TDS rate and ensuring they deduct and deposit the right amount under Section 194J.

A tenant paying Rs 65,000/month commercial rent calculating their TDS obligation under Section 194-IB before setting up a payment mandate.

A senior citizen checking whether their bank FD interest crosses the Rs 50,000 threshold before TDS kicks in for FY 2026-27.

An HR manager calculating the correct TDS on a consultant's invoice when the consultant has not submitted a PAN or Form 15G.

Scope note: TDS rates and thresholds are based on the Income Tax Act provisions effective for FY 2026-27. Does not cover all TDS sections — complex cases like TDS on property purchase (Section 194-IA), TDS on lottery winnings (Section 194B), or lower deduction certificates (Section 197) are outside scope. Consult a tax professional for non-standard payment types or cross-border transactions.

Disclaimer: This calculator is for informational and educational purposes only and does not constitute financial, tax, or legal advice. Results are estimates based on publicly available tax slabs and formulas. Consult a qualified Chartered Accountant, tax professional, or financial advisor for guidance specific to your situation. Built and maintained by the WOWHOW Team with 14+ years of software development experience.

How to Use

Select the TDS type — Salary, Rent, Professional, Contractor, FD Interest, or Commission

Enter the payment amount and any type-specific options (regime, contractor type, senior citizen)

Toggle "PAN not available" if applicable — TDS rate jumps to 20%

View the TDS amount, net payment, and effective rate instantly

Frequently Asked Questions

Under Section 194-IB, TDS on rent is 2% if monthly rent exceeds Rs 50,000. The tenant must deduct and deposit TDS.

Under Section 194J, TDS on professional/technical fees is 10% if the payment exceeds Rs 30,000 per year.

If the deductee does not provide PAN, TDS is deducted at 20% instead of the applicable rate, as per Section 206AA.

Thresholds vary: Rent > Rs 50,000/month, Professional > Rs 30,000/year, FD Interest > Rs 40,000 (Rs 50,000 for seniors), Commission > Rs 15,000/year.

TDS deducted in any month must be deposited by the 7th of the following month (April-February). For March, the deadline is April 30. Late deposit attracts interest at 1.5% per month under Section 201(1A), plus late filing fees under Section 234E at Rs 200/day.

TDS on salary is deducted by the employer under Section 192 based on the employee's estimated annual income and declared deductions. Unlike other TDS sections, salary TDS has no fixed rate — it is calculated at the applicable income tax slab rate after factoring in all deductions the employee declares.

Excess TDS can be claimed as a refund when filing your ITR. The total TDS deducted appears in Form 26AS and AIS. Enter the TDS amount in your return and if it exceeds your actual tax liability, the difference will be refunded by the Income Tax Department — typically within 3-6 months of filing.