Calculate TDS under Income Tax Act — Sections 192, 194A, 194I, 194J & More
Taxable Income
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Gross Tax
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TDS Amount
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Our comprehensive TDS Calculator for Financial Year 2025-26 helps salaried employees, businesses, deductors, and taxpayers accurately calculate Tax Deducted at Source as per the latest Income Tax Act provisions. Whether you're calculating salary TDS, managing contractor payments, processing rent payments, or handling professional fees, this tool provides precise TDS calculations following the latest budget updates and circulars.
Calculate TDS under Section 192 for salaries, Section 194A for interest payments, Section 194I for rent, Section 194J for professional fees, and 20+ other sections with our updated TDS calculator designed specifically for FY 2025-26 with latest threshold limits and tax rates.
Completely updated with latest tax rates, threshold limits, and provisions as per Union Budget 2025 and subsequent circulars from CBDT.
Covers all major TDS sections including 192, 194, 194A, 194C, 194H, 194I, 194J, 194N, 194Q with specific conditions and exceptions.
Handles complex scenarios like multiple property rent, contractor payments, professional fees with PAN/non-PAN cases, and salary with investments.
Includes due dates for TDS payment, return filing deadlines, and penalty calculations for late payments or non-deduction scenarios.
Used by businesses, CAs, tax professionals, payroll managers, and individual deductors across India. Ensure 100% TDS compliance with accurate calculations!
Key rates include: Section 192 (Salary) - As per income tax slabs, Section 194A (Interest) - 10%, Section 194I (Rent) - 10% for machinery, 2% for land/building, Section 194J (Professional Fees) - 10%, Section 194C (Contractors) - 1% for individuals, 2% for others. Rates double if PAN not provided.
Important thresholds: Section 194A - ₹40,000 (₹50,000 for seniors), Section 194I - ₹2,40,000 annually, Section 194J - ₹30,000 per transaction, Section 194C - ₹1,00,000 per contract/aggregate, Section 194N - ₹20 lakhs for non-filers, ₹1 crore for others.
TDS must be deposited: By 7th of next month for most payments, except for March deductions which can be paid by April 30th. For Section 194A (Interest) and Section 194D (Insurance Commission) deducted between March 1-31, payment due date is April 30th.
Penalties include: Interest @ 1% per month for non-deduction, Interest @ 1.5% per month for late payment after deduction, Disallowance of expense u/s 40(a)(ia) for non-deduction, and Penalty equal to TDS amount for willful non-deduction u/s 271C.