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TDS Calculator
Whether TDS applies to a payment, at what rate, and how much to deduct.
Tax deducted at source is due only when the payment crosses the threshold for its section. Choose the nature of payment, enter the amount and the calculator applies the threshold test and the rate in force for FY 2025-26 (AY 2026-27).
If the payee has not furnished a PAN, section 206AA requires deduction at the higher of the section rate and 20%.
How it is calculated
The test
- 1. Is the payment above the threshold for that section? If not, no TDS.
- 2. Apply the section rate to the payment (for section 194Q, only to the amount above ₹50 lakh).
- 3. Without a valid PAN, section 206AA substitutes the higher of the section rate and 20%.
Things to keep in mind
- Rates and thresholds are those in force for FY 2025-26 (AY 2026-27) after the Finance Act, 2025. From 1 April 2026 the same rates continue under the corresponding provisions of the Income-tax Act, 2025.
- Section 206AB (higher rate for specified non-filers) and surcharge/cess on payments to non-residents are not covered.
- TDS on salary (section 192) depends on the employee’s estimated annual tax — use the Income Tax Calculator instead.
Frequently asked questions
Generally by the 7th of the following month, except for March, where the due date is 30 April. Section 194-IA and 194-IB payments use a challan-cum-statement within 30 days of the end of the month.
Quarterly: 31 July (Q1), 31 October (Q2), 31 January (Q3) and 31 May (Q4). Our Tax & Compliance Calendar tracks them.
Interest runs at 1.5% a month from deduction to payment (1% a month if the tax was not deducted at all), plus a late-filing fee of ₹200 a day under section 234E and possible disallowance of the expense.
Sources & official references
- Income Tax Department — TDS rate chart and sections
- Income Tax Department — Finance Act, 2025
- TRACES — TDS reconciliation and statements
Rates, thresholds and limits used by this calculator were verified on 7 September 2026 and may change with a Finance Act, GST Council decision or other official notification. This page is general information, not tax or investment advice — please confirm your specific position with us before acting.