TDS Calculator

Calculate TDS deduction based on section (194A, 194C, 194J, 194H, etc). Shows TDS amount and net payment.

Last updated: June 1, 2026

Payment Amount (₹)

TDS Section

Section 194J: Professional/Technical Fees @ 10%

TDS Amount

₹10,000

Net Payment

₹90,000

TDS Rate

10%

What is TDS Calculator?

A TDS (Tax Deducted at Source) calculator computes the tax amount that must be deducted before making payments for various income types in India. Different sections of the Income Tax Act prescribe different TDS rates for different payment types — Section 194A for interest, 194C for contractor payments, 194J for professional fees, 194H for commission, etc. The payer (not the recipient) is responsible for deducting and depositing TDS. This tool helps both payers determine how much to deduct and recipients estimate their net payment after TDS.

How It Works

Select the TDS section applicable to your payment type, enter the gross payment amount, and specify whether the recipient has a PAN (without PAN, TDS is deducted at 20% flat). The tool applies the correct rate for the selected section and calculates: TDS amount = gross payment × applicable rate. It shows the net amount payable to the recipient after TDS deduction. The tool also indicates threshold limits below which TDS is not applicable for each section, and handles surcharge and cess calculations for higher amounts.

Common Use Cases

•Calculating TDS to deduct on contractor payments (Section 194C: 1-2%)
•Computing TDS on professional fees and technical services (Section 194J: 10%)
•Determining TDS on rent payments exceeding ₹2.4 lakh annually (Section 194-IB: 5%)
•Calculating TDS on interest income from FDs exceeding threshold (Section 194A: 10%)
•Estimating net payment amount after TDS for freelance and consulting income
•Verifying TDS calculations on Form 26AS or AIS before filing income tax returns