TDS Calculator India 2025 — Section 194A 194C 194J Rates

🧾 TDS Calculator

Nature of Payment

Payment Amount Payment to deduct TDS on

₹

PAN Status of Payee

TDS to Deduct

—

Gross Payment

—

TDS Amount

—

Net Payment

—

Effective TDS Rate

—

TDS Calculation Detail

📋 TDS Rate Reference Table (FY 2025-26)

Section	Nature of Payment	Rate (PAN)	Threshold
192	Salary	Slab rate	Basic exemption
194A	Interest (FD/bank)	10%	₹40,000 (₹50K senior)
194B	Lottery / Game winnings	30%	₹10,000
194C	Contractor (Individual)	1%	Single: ₹30K \| Annual: ₹1L
194C	Contractor (Company)	2%	Single: ₹30K \| Annual: ₹1L
194D	Insurance commission	5%	₹15,000
194H	Commission/Brokerage	5%	₹15,000
194I(a)	Rent (Land/Building)	10%	₹2,40,000/yr
194I(b)	Rent (Plant/Machinery)	2%	₹2,40,000/yr
194J(a)	Professional/Technical fees	10%	₹30,000
194J(b)	Call centre fees	2%	₹30,000
194K	Mutual fund income	10%	₹5,000
194Q	Purchase of goods	0.1%	₹50L/year
No PAN — Sec 206AA		20%	Applies to all

TDS — Frequently Asked Questions

What is TDS and how does it work?+

TDS (Tax Deducted at Source) is a mechanism where the payer deducts income tax before making payment. The deducted amount is deposited with the government on the payee's behalf. The payee can claim credit for TDS deducted while filing their income tax return. If excess TDS is deducted, the payee gets a refund. TDS must be deposited by the 7th of the following month (March: by April 30).

How can I avoid TDS on FD interest?+

Submit Form 15G (for individuals below 60 with no taxable income) or Form 15H (for senior citizens) to your bank. This tells the bank not to deduct TDS. Note: you still have to pay tax on the interest while filing ITR if your total income is taxable. Form 15G/H is a declaration, not an exemption — misuse attracts penalty.

What happens if TDS is not deducted?+

If the deductor fails to deduct TDS: (1) Disallowance of 30% of the expense under Sec 40(a)(ia), (2) Interest at 1% per month from date TDS was deductible to date actually deducted, (3) Penalty under Sec 271C equal to the TDS not deducted, (4) Prosecution in serious cases. If TDS is deducted but not deposited: interest at 1.5% per month.