Tax Deducted at Source (TDS) is tax the payer withholds from certain payments and deposits with the government on the payee's behalf. The payee claims it as a credit against their final tax. Each payment type falls under a specific section of the Income Tax Act with its own rate and threshold.

Which sections does this cover?

It covers common business sections: 194C (contractors, 1% individual / 2% others), 194I (rent — 2% on plant & machinery, 10% on land/building), 194J (professional or technical fees, 10% or 2%), 194H (commission/brokerage, 5%) and 194A (interest, 10%).

What happens without a PAN?

Under section 206AA, if the payee does not furnish a valid PAN, TDS is deducted at the higher of the normal section rate or 20%. For most sections this means 20% applies. This calculator switches to 20% automatically when you mark PAN as not provided.

Do thresholds matter?

Yes. Each section has a threshold below which no TDS is deducted (for example ₹30,000 for a single 194C contract, ₹2,40,000 a year for 194I rent, ₹30,000 for 194J). If the payment is below the threshold, the calculator shows zero TDS.

Is my data sent anywhere?

No. The whole calculation runs in your browser. Your figures never leave your device.

India TDS Calculator

TDS (Tax Deducted at Source) requires Indian payers to withhold tax on payments such as contractor bills, rent and professional fees, under the relevant section of the Income Tax Act. This free calculator picks the right section, applies its rate and threshold, and handles the no-PAN higher rate.

How it works

Each payment type maps to a section with its own rate and threshold. The tool checks the threshold first, then applies the rate — or the 20% no-PAN rate under section 206AA:

if payment < section threshold  ->  TDS = 0
else if no valid PAN            ->  rate = max(section rate, 20%)
else                           ->  rate = section rate

TDS = payment x rate
net = payment - TDS

Section 194C (contractors) uses 1% for individuals/HUF and 2% for others; 194I (rent) is 2% on plant & machinery and 10% on land/building; 194J (professional fees) is 10% (or 2% for technical services); 194H (commission) is 5%; 194A (interest) is 10%.

Example

You pay ₹1,00,000 in professional fees under section 194J to a consultant who has provided a PAN. The fee exceeds the ₹30,000 threshold, so TDS = 1,00,000 × 10% = ₹10,000, and you pay the consultant ₹90,000. If they had no PAN, the rate would jump to 20% (₹20,000). Everything runs locally; nothing leaves your browser.