India TDS Calculator
Calculate Tax Deducted at Source for all major payment types: 194A (interest), 194C (contractor), 194H (commission), 194I (rent), 194J (professional fees), and more. Includes surcharge and 4% education cess.
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TDS Calculation
Come utilizzare India TDS Calculator
Select the TDS section
Choose the applicable TDS section based on the nature of payment: interest (194A), contractor (194C), commission (194H), rent (194I), or professional fees (194J).
Enter the payment amount
Enter the gross payment amount in INR. TDS is deducted from this amount before payment to the recipient.
Set resident type and PAN status
Indicate whether the recipient is a resident Indian or non-resident. If no PAN is provided, TDS is deducted at 20% (or the applicable rate, whichever is higher).
Review TDS, surcharge, and cess
See the TDS rate, base TDS amount, applicable surcharge (for non-resident high-value payments), 4% education cess, and net payment after TDS.
Suggerimenti
- TDS is due by the 7th of the following month (except March, which is due by April 30).
- Non-compliance with TDS attracts interest: 1%/month for non-deduction and 1.5%/month for non-deposit of deducted TDS.
- File TDS returns quarterly: Form 24Q (salary), 26Q (non-salary residents), 27Q (non-residents) on the TRACES portal.
- The payer must issue TDS certificates: Form 16 (salary) or Form 16A (non-salary) to the deductee within prescribed timelines.
Domande frequenti
What is TDS and why is it deducted?
TDS (Tax Deducted at Source) is a mechanism where the payer deducts tax at source when making specific payments. The deducted amount is deposited with the government on the payee's behalf. It ensures tax collection at the point of payment, reducing tax evasion. The payee can claim TDS as credit while filing income tax returns.
What happens if no PAN is provided?
If the recipient does not provide a PAN, TDS must be deducted at 20% (Section 206AA) or the applicable TDS rate — whichever is higher. This acts as an incentive for recipients to provide PAN details.
When does the threshold for TDS apply?
TDS thresholds are annual limits. For example, Section 194A (interest) has a ₹40,000 threshold per bank. If interest payable in a financial year exceeds ₹40,000, TDS applies on the entire amount, not just the excess. Some thresholds are per-payment (194C: ₹30,000 per contract) and aggregate annual (₹1 lakh total).
What is the difference between TDS and TCS?
TDS (Tax Deducted at Source) is deducted by the payer when making payments. TCS (Tax Collected at Source) is collected by the seller at the time of sale of certain goods (like timber, scrap, minerals). TDS is a deduction mechanism; TCS is a collection mechanism. Both are credited to the buyer/seller's Form 26AS.
Can TDS be avoided with Form 15G / 15H?
Form 15G (for individuals below 60) and Form 15H (for senior citizens 60+) can be submitted to declare that total income is below the taxable threshold. When accepted, the payer can release payment without TDS deduction. This applies primarily to interest income (Section 194A) and certain other sections.