TDS Calculator India
All sections · FY 2025-26 · Salary, Rent, Professional Fees, Interest · PAN/No-PAN rates
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PAN Provided — Normal Rate
No PAN — 20% Rate (Sec 206AA)
📊 TDS Rate Chart FY 2025-26 — All Sections
| Section | Nature of Payment | Threshold | Rate (with PAN) | Rate (no PAN) |
|---|---|---|---|---|
| 192 | Salary | Basic exemption | As per slab | 20% or slab |
| 194A | Interest — Bank FD (< 60yr) | ₹50,000/yr | 10% | 20% |
| 194A | Interest — Bank FD (60+ yr) | ₹1,00,000/yr | 10% | 20% |
| 194C | Contractor — Individual/HUF | ₹30,000 single / ₹1L annual | 1% | 20% |
| 194C | Contractor — Company/others | ₹30,000 single / ₹1L annual | 2% | 20% |
| 194H | Commission / Brokerage | ₹20,000/yr | 5% | 20% |
| 194I(a) | Rent — Plant & Machinery | ₹6,00,000/yr | 2% | 20% |
| 194I(b) | Rent — Land/Building | ₹6,00,000/yr | 10% | 20% |
| 194IB | Rent by individual (>₹50K/mo) | ₹50,000/month | 2% | 20% |
| 194J | Professional Fees (CA/Doctor/Lawyer) | ₹50,000/yr | 10% | 20% |
| 194J | Technical Services / Call Centre | ₹50,000/yr | 2% | 20% |
| 194Q | Purchase of goods (buyer) | ₹50L annual | 0.1% | 5% |
| 194T | Payment to partners (firm) | ₹20,000/yr | 10% | 20% |
All rates as per Budget 2025 / FY 2025-26. GST excluded from TDS base when shown separately on invoice. 4% cess not applicable on TDS (only on final tax liability in ITR).
Free TDS Calculator India FY 2025-26 — All Sections
SuccessMate's TDS Calculator covers all major TDS sections for FY 2025-26 (AY 2026-27) with Budget 2025 updated thresholds. Calculate TDS on salary (Section 192), FD interest (194A), contractor payments (194C), commission (194H), rent (194I/194IB), professional fees (194J), goods purchase (194Q), and partner payments (194T). The calculator automatically shows whether your payment crosses the threshold limit and applies the correct rate — including the 20% rate under Section 206AA when PAN is not provided.
Key Budget 2025 Changes
Rent threshold (194I) increased from ₹2.4L to ₹6L annually — smaller landlords now exempt. Senior citizen FD interest threshold (194A) raised to ₹1L from ₹50K. New Section 194T introduced: firms must deduct 10% TDS on partner payments above ₹20,000. Form 15G/15H replaced by unified Form 121 from April 2026.
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❓ Frequently Asked Questions
What is TDS and who is responsible for deducting it? ▾
TDS (Tax Deducted at Source) is a mechanism where the payer deducts tax before making payment and deposits it with the government. The payer (deductor) is responsible — not the receiver. Individuals and HUFs not subject to tax audit are exempt from TDS on most payments (except rent above ₹50K/month under 194IB). Deducting wrong TDS or missing TDS can result in interest at 1% per month and 30% disallowance of the expense.
Why is TDS 20% when PAN is not provided? ▾
Section 206AA mandates TDS at 20% (or the applicable rate, whichever is higher) when the payee doesn't provide their PAN. This ensures the government can track the income. Always collect PAN before making TDS-applicable payments. Since 2021, Aadhaar-PAN linking is also accepted as an alternative to PAN for some TDS purposes.
Is GST included in the TDS base amount? ▾
No. TDS is calculated on the base amount excluding GST, provided GST is separately shown on the invoice. If a CA charges ₹1,00,000 + GST ₹18,000 = ₹1,18,000 total, TDS at 10% applies only on ₹1,00,000 = ₹10,000 TDS. Net payment = ₹1,08,000. Always ask vendors to show GST separately on invoices — a bundled invoice without GST breakup means TDS on the full amount.
What is the difference between Section 194C and 194J? ▾
194C (Contractor, 1-2%) covers payments for work contracts — construction, manufacturing, supply of labour, transporting goods. 194J (Professional, 10%) covers payments for professional expertise — CA, lawyer, doctor, architect, engineer, management consultant. Technical services (software development, IT, call centers) attract 2% under a sub-clause of 194J. The distinction matters because misclassification leads to underpayment/overpayment and potential penalty.
When should TDS be deposited and what happens if delayed? ▾
TDS must be deposited by the 7th of the following month for all months except March (March TDS can be deposited by 30th April). Late deduction: interest at 1% per month from the date TDS was due. Late deposit: interest at 1.5% per month. Late filing of TDS return: ₹200/day under Section 234E up to the TDS amount. Additionally, 30% of the expense is disallowed under Section 40(a)(ia) if TDS was not deducted at all.