TDS Calculator
Tax Deducted at Source — Calculate TDS on salary, FD, rent, professional fees & more
Salary
Sec 192
Slab Rate
FD/Interest
Sec 194A
10%
Rent
Sec 194I
2/10%
Prof. Fees
Sec 194J
10%
Contractor
Sec 194C
1/2%
Commission
Sec 194H
5%
Property
Sec 194IA
1%
Dividend
Sec 194
10%
Payment Details
Payment / Income Amount₹5,00,000
TDS Rate10%
Recipient PAN Status
Surcharge Applicable
Delay in TDS Payment (months)0 Mo
TDS Result
TDS Amount
₹50,000
Gross Amount
₹5.00L
TDS
₹50K
Net Receivable
₹4.50L
Eff. TDS Rate
10%
TDS Sections Quick Reference
| Section | Nature of Payment | Threshold | TDS Rate (With PAN) | TDS Rate (No PAN) |
|---|---|---|---|---|
| 192 | Salary | Basic exemption limit | Slab rate | Slab rate |
| 194A | Interest (FD/Savings) | ₹40,000 (₹50K senior) | 10% | 20% |
| 194I | Rent (Plant/Machinery 2%, Land/Building 10%) | ₹2,40,000/yr | 2% / 10% | 20% |
| 194J | Professional/Technical Fees | ₹30,000/yr | 10% | 20% |
| 194C | Contractor (Individual 1%, Others 2%) | ₹30K/single, ₹1L/yr | 1% / 2% | 20% |
| 194H | Commission / Brokerage | ₹15,000/yr | 5% | 20% |
| 194IA | Purchase of Immovable Property | ₹50 Lakhs | 1% | 20% |
| 194 | Dividend | ₹5,000/yr | 10% | 20% |