TDS Calculator
Calculate Tax Deducted at Source on common payments and see the net amount received.
Section 194A · standard rate 10%
At 10%
₹10,000
Net amount received
₹90,000
TDS is an advance tax — you can adjust or claim it back when filing your return. Thresholds and surcharges may apply.
How the TDS Calculator works
Reviewed by Dinesh Babu · Last updated July 2026
TDS (Tax Deducted at Source) is tax the payer subtracts before paying you — on things like FD interest, professional fees, rent or contractor payments. This calculator shows the TDS amount and the net you will actually receive from a given payment and rate.
TDS is not an extra tax. It is an advance instalment against your final income-tax liability. The deductor deposits it with the government against your PAN, and it shows up in your Form 26AS and Annual Information Statement (AIS). When you file your return, this TDS is set off against your total tax — and if too much was deducted, you get a refund.
The rate depends on the type of payment (the section of the Income Tax Act it falls under) and on whether you have given your PAN.
TDS
TDS = Payment × applicable rate% · Net received = Payment − TDS
No PAN → a higher 20% rate applies under Section 206AA, regardless of the normal rate.
Common TDS sections and rates
- FD / bank interest (194A): 10%.
- Professional or technical fees (194J): 10%.
- Rent of land or building (194I): 10%.
- Contractor payments (194C): 1% for individuals/HUF, 2% for others.
- No PAN (206AA): 20%, overriding the normal rate above.
- Each section has its own threshold below which no TDS is deducted — small payments may not attract TDS at all.
How TDS is reconciled when you file
Because TDS is only an advance, your actual tax could be higher or lower than what was deducted. When you file your income-tax return, you total your income, compute the tax due, and subtract all the TDS already credited to your PAN.
If the TDS exceeds your final liability — common for people below the taxable limit or with large deductions — you claim the difference as a refund. Always cross-check that the TDS in Form 26AS / AIS matches what was deducted, so you get full credit.
Professional fees (Section 194J)
On a ₹1,00,000 professional fee, TDS at 10% is ₹10,000, so you receive ₹90,000. That ₹10,000 is not lost — it is credited to your PAN and adjusted against your final tax when you file your return.
No PAN given (Section 206AA)
If you do not supply your PAN, the deductor must cut TDS at 20%. On the same ₹1,00,000 fee that is ₹20,000 withheld instead of ₹10,000 — and reclaiming the excess is harder without PAN linkage. Always share your PAN.
Common mistakes to avoid
- Treating TDS as money lost. It is an advance against your tax and is refundable if excess was deducted.
- Not giving your PAN to the deductor, which triggers the higher 20% rate under Section 206AA.
- Forgetting to claim TDS credit when filing — if it is in Form 26AS / AIS, you can set it off against your tax.
- Assuming the same rate applies to everything; the rate depends on the payment type and its section.
Frequently asked questions
What is TDS?+
Tax Deducted at Source — the payer withholds a percentage of your payment and deposits it with the government against your PAN. It is an advance instalment of your income tax, not an additional tax.
What are common TDS rates?+
FD interest (194A) 10%, professional fees (194J) 10%, rent (194I) 10%, and contractor payments (194C) 1% for individuals/HUF or 2% for others. Each section also has a threshold below which no TDS is cut.
Can I get TDS back?+
Yes. If the tax deducted is more than your final tax liability, you claim the excess as a refund when you file your income-tax return. This is common for people whose income is below the taxable limit.
What happens if I do not give my PAN?+
TDS is deducted at a higher rate of 20% under Section 206AA, instead of the normal rate. Reclaiming the excess is also harder without PAN linkage, so always share your PAN with the deductor.
Where can I see the TDS deducted from my income?+
In your Form 26AS and Annual Information Statement (AIS) on the income-tax portal. These show every deductor, the amount deducted and deposited against your PAN — check them before filing your return.
Is TDS the final tax on my income?+
No. It is only an advance. Your final tax is computed on your total income when you file your return; the TDS already deducted is set off against it, and any excess is refunded or any shortfall is paid.
Why was no TDS deducted on a small payment?+
Each TDS section has a threshold below which no tax is deducted. If a payment (or the year's total) stays under that limit, the deductor is not required to cut TDS.