Calculate Tax Deducted at Source (TDS) as per latest Income Tax rules for FY 2025-26
Use this calculator to compute TDS on various payments as per the Income Tax Act. Select the applicable section, enter the payment amount, and get instant results based on the latest FY 2025-26 rates.
Select a section and amount, then click Calculate to see results
This calculator is for estimation only and is based on TDS rates applicable for FY 2025-26. Threshold limits, slab rates (for salary), and specific conditions may apply. Always consult a qualified Chartered Accountant for accurate tax planning and compliance. Rates may change as per Budget/Finance Act.
Need help with TDS deduction, certificates or compliance? Our CAs can guide you through the process.
| Section | Nature of Payment | Threshold | Rate |
|---|---|---|---|
| 192 | Salary | As per slab | Slab rates |
| 192A | EPF Premature Withdrawal | ₹50,000 | 10% |
| 193 | Interest on Securities | ₹10,000 | 10% |
| 194A | Interest (Bank/Post Office) | ₹50,000 / ₹1,00,000 (Senior Citizen) | 10% |
| 194C | Contractor (Individual/HUF payer) | ₹30,000 / ₹1,00,000 p.a. | 1% |
| 194C | Contractor (Other payer) | ₹30,000 / ₹1,00,000 p.a. | 2% |
| 194H | Commission or Brokerage | ₹20,000 | 2% |
| 194I | Rent - Land/Building/Furniture | ₹50,000/month | 10% |
| 194I | Rent - Plant & Machinery | ₹50,000/month | 2% |
| 194J | Professional Fees (Technical/Royalty) | ₹50,000 | 2% |
| 194J | Professional Fees (Other) | ₹50,000 | 10% |
| 194IA | Immovable Property Transfer | ₹50 lakh | 1% |
| 194N | Cash Withdrawal | ₹1 Cr / ₹3 Cr / ₹20 lakh | 2% / 5% |
| 194R | Perquisite/Benefit | ₹20,000 | 10% |
| 206AA | No PAN | - | 20% or higher |