India TDS Calculator 2025
Calculate Tax Deducted at Source with accurate section-wise rates
🎯 What
India TDS Calculator 2025 helps users calculate Tax Deducted at Source (TDS) on various types of payments as per Indian Income Tax Act.
👥 Who
Employers, businesses, freelancers, consultants, contractors, landlords, tenants, salaried individuals, accountants & students.
💡 Why
TDS is deducted at the time of payment. This calculator provides easy estimation of TDS deduction and net payable amount.
🧾 Payment Details
Rate from lower deduction certificate
💵 TDS Amount
Calculation Breakdown
TDS Rates by Section (2025)
| Section | Nature of Payment | TDS Rate | Threshold |
|---|---|---|---|
| 192 | Salary | As per slab | ₹2.5L/3L/5L |
| 194A | Interest (Bank/Other) | 10% | ₹40,000 (SC) |
| 194C | Contractor Payment | 1% (Ind), 2% (Others) | ₹30,000 (Single) |
| 194J | Professional/Technical Fees | 10% | ₹30,000 |
| 194I | Rent | 10% | ₹2.4L/year |
| 194H | Commission/Brokerage | 5% | ₹15,000 |
| 194IA | Property Purchase | 1% | ₹50L |
| 194Q | Purchase of Goods | 0.1% | ₹50L/year |
Special: If PAN not available, TDS @ 20%
Understanding TDS
🧾 What is TDS?
Tax Deducted at Source (TDS) is a system where tax is collected at the source of income. The payer deducts tax before making payment and deposits it with the government.
💼 PAN Requirement
- PAN is mandatory for TDS compliance
- Without PAN, TDS is deducted at 20% (higher rate)
- Deductee must provide valid PAN to payer
🎯 Threshold Limits
- Each section has specific threshold limits
- TDS applies only if payment exceeds threshold
- Limits may be per transaction or annual
📋 Lower Deduction Certificate
- Issued by Income Tax Department (Form 13)
- Allows lower or nil TDS deduction
- Valid for specific period and amount
Practical Calculation Examples
EXAMPLE 1 — PROFESSIONAL FEES (194J)
Details:
- • Payment: ₹50,000
- • Section: 194J
- • PAN: Available
Calculation:
- • TDS @10% = ₹5,000
- • Net Payable = ₹45,000
EXAMPLE 2 — CONTRACTOR WITHOUT PAN
Details:
- • Payment: ₹30,000
- • Section: 194C
- • PAN: Not Available
Calculation:
- • TDS @20% = ₹6,000
- • Net Payable = ₹24,000
EXAMPLE 3 — PROPERTY PURCHASE
Details:
- • Property Value: ₹60,00,000
- • Section: 194IA
Calculation:
- • TDS @1% = ₹60,000
- • Net Payable = ₹59,40,000
Frequently Asked Questions
Q: What is TDS?
A: TDS (Tax Deducted at Source) is a system where tax is collected at the source of income before payment is made to the recipient.
Q: Who deducts TDS?
A: The payer of income (employer, business, individual making specified payments) is responsible for deducting TDS.
Q: Is PAN mandatory for TDS?
A: Yes, PAN is mandatory. Without PAN, TDS is deducted at a higher rate of 20%, regardless of the applicable section rate.
Q: Can TDS be refunded?
A: Yes, if TDS deducted is more than your actual tax liability, you can claim a refund while filing your income tax return.
Q: Is this calculator official?
A: No, this is an unofficial educational tool for estimation purposes only. For official information, consult the Income Tax Department or a tax professional.
Q: What is Form 26AS?
A: Form 26AS is a consolidated tax statement showing all TDS/TCS deducted against your PAN. You can view it on the Income Tax portal.
Disclaimer: This India TDS Calculator 2025 is for informational and educational purposes only. TDS rates, sections, and thresholds are subject to change as per Income Tax Department notifications. Always consult a tax professional or official sources before making financial decisions.