🇮🇳 TDS · FY 2025-26
TDS Calculator India 2025-26
TDS (Tax Deducted at Source) is tax deducted before you receive payment — on salary, FD interest, rent, professional fees and more. Calculate exactly how much is deducted.
All TDS Rates FY 2025-26
| Payment Type | Section | Threshold | TDS Rate |
|---|
| Salary | 192 | Basic exemption | As per slab |
| FD / Bank Interest | 194A | ₹40,000/yr | 10% |
| FD (Senior Citizen) | 194A | ₹50,000/yr | 10% |
| Rent (Individual/HUF) | 194-IB | ₹50,000/mo | 2% |
| Rent (Company/Firm) | 194-I | ₹2.4L/yr | 10% |
| Professional Fees | 194J | ₹30,000/yr | 10% |
| Technical Services | 194J | ₹30,000/yr | 2% |
| Contractor Payments | 194C | ₹30,000 single / ₹1L annual | 1% (individual) / 2% (company) |
| Commission/Brokerage | 194H | ₹15,000/yr | 5% |
| No PAN (all cases) | 206AA | — | 20% |
💡 No PAN = 20% TDS on all payments. Always provide PAN to payers to ensure correct TDS rate is applied. Without PAN, even FD interest attracts 20% instead of 10%.
Form 15G & 15H — How to Avoid TDS
| Form | Who Can Submit | Condition | Effect |
|---|
| Form 15G | Below 60 years | Total income below ₹3L (new regime) / ₹2.5L (old) | Zero TDS on FD |
| Form 15H | Senior citizen 60+ | Total tax liability is nil | Zero TDS on FD |
Frequently Asked Questions
What is TDS on FD interest in 2025-26?
10% TDS on FD interest if PAN provided. 20% if PAN not provided. TDS deducted only if interest exceeds ₹40,000/year (₹50,000 for senior citizens). Submit Form 15G or 15H to avoid TDS if your total income is below taxable limit.
What is TDS on rent above ₹50,000?
2% TDS (Section 194-IB) if monthly rent exceeds ₹50,000. Tenant deducts TDS once a year in the last month of tenancy or March. File Form 26QC within 30 days. Issue Form 16C to landlord as TDS certificate.
How to get TDS refund?
File your ITR — if TDS deducted exceeds your actual tax liability, the difference is refunded by Income Tax Department. Ensure all TDS entries reflect correctly in Form 26AS before filing. Refund typically credited within 2-6 months of ITR processing.
What is TDS on professional fees?
10% TDS under Section 194J on professional fees when annual payment exceeds ₹30,000. Technical services attract 2%. Freelancers receive TDS certificate Form 16A and can claim credit when filing ITR.
What is TDS on salary?
TDS on salary is deducted as per your income tax slab rate. Employer estimates annual tax, divides by 12, deducts monthly. You receive Form 16 at year end showing total TDS.
For educational purposes. TDS rates subject to change. Consult a CA for specific tax advice.