TDS Deductor Calculator – Quick Working Sheet
Enter payment details, choose the section and get the TDS amount and net payable instantly.
For FY 2024–25 · Resident payees (standard rates)
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For most resident payments (other than salary and certain non-resident cases), surcharge and cess are not added at TDS stage. Use the rate as per the section and apply the higher rate (generally 20%) if PAN is not available.
TDS working summary
TDS to be deducted
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Net payable and effective rate auto-calculated
Net amount payable to party
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Effective TDS rate
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TDS Tools for Deductors
Quick utilities to check threshold, compute late fee & interest, and find the right TDS rate.
TDS Threshold Checker tool
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TDS Late Fee & Interest Calculator
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Live TDS Rate Finder Search Box
1️⃣ TDS Threshold Checker
Check if TDS is applicable for a given section and amount.
Threshold · Yes / No
Start by selecting a section and entering amount.
The checker will show whether TDS is applicable and the standard rate.
2️⃣ Late Fee & Interest Calculator
Estimate late fee u/s 234E and interest u/s 201(1A).
Delay impact
Fee u/s 234E
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Interest u/s 201(1A)
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Total impact
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234E: ₹200 per day (capped at TDS amount).
201(1A): 1.5% per month (or part) on TDS amount for late deposit (simplified).
3️⃣ Live TDS Rate Finder
Search by section or keyword to see rate and threshold.
Search · Section-wise
Start typing a section number or nature of payment.
TDS Rate Chart – Section-wise Table (FY 2025–26)
Quick reference for TDS sections with description, exceptions and applicable percentage.
Type to filter instantly
| Section No. | Particular | Description | Exceptions / Notes | TDS % |
|---|---|---|---|---|
| 192 | Salary | TDS on salary paid to employees (resident / non-resident). | Deduct based on applicable slab rate on estimated annual income. | Slab |
| 192A | PF withdrawal (taxable) | Payment of accumulated balance of recognised PF which is taxable. | Applicable where conditions for PF exemption are not satisfied. | 10% |
| 193 | Interest on securities | Interest on debentures, Government securities and other notified securities. | Subject to specific exemptions/thresholds for small investors. | 10% |
| 194 | Dividend | Dividend income paid by an Indian company to a resident shareholder. | No TDS in certain small cases (e.g. ≤ ₹5,000 via ECS, as notified). | 10% |
| 194A | Interest (other than securities) | Interest paid by banks, NBFCs, companies, co-operative societies, etc. | Thresholds differ for banks / others; higher rate if PAN not furnished. | 10% |
| 194B | Lottery / game winnings | Winnings from lotteries, crossword puzzles, card games, betting etc. | Applicable to residents and non-residents; basic exemption does not apply. | 30% |
| 194BA | Online games winnings | Tax deduction on net winnings from any online game platform. | Operator to compute net winnings as per Rule; TDS at withdrawal / year-end. | 30% |
| 194BB | Horse race winnings | Income by way of winnings from horse races. | Applicable where payment made by bookmaker or race club licensee. | 30% |
| 194C | Contractor / Sub-contractor | Payment to resident contractor or sub-contractor for work or labour. | 1% if payee is individual/HUF; 2% in case of others; thresholds apply. | 1–2% |
| 194D | Insurance commission | Commission or other remuneration for soliciting or procuring insurance business. | Different effective rate for resident individuals vs domestic companies in practice. | 5–10% |
| 194DA | Life insurance payout | Payment under life insurance policy where proceeds are not fully exempt. | TDS on income component only (payout minus premiums), not full amount. | 2% |
| 194EE | NSS deposits | Payment in respect of deposits under National Savings Scheme. | Applicable for both residents and non-residents, subject to threshold. | 10% |
| 194F | Repurchase of units | Payment on account of repurchase of units by MF or UTI. | Section not applicable with effect from 01-10-2024. | 20% |
| 194G | Lottery commission | Commission, etc., on sale of lottery tickets. | Applies on commission/remuneration paid to agents/distributors. | 2% |
| 194H | Commission or brokerage | Commission other than insurance commission and specific securities provisions. | Threshold of ₹15,000; higher rate if PAN not furnished. | 2% |
| 194-I | Rent | Rent for land, building, plant, machinery, furniture or fittings. | 2% for plant & machinery; 10% for land/building/furniture; thresholds apply. | 2–10% |
| 194-IA | Property transfer | Payment on transfer of certain immovable property (other than agricultural land). | Buyer deducts TDS where consideration exceeds ₹50 lakh. | 1% |
| 194-IB | High-value rent (Ind/HUF) | Rent paid by individual/HUF not liable to tax audit. | Applicable where monthly rent ≥ ₹50,000. | 2% |
| 194-IC | JDA monetary consideration | Monetary consideration paid to landowner under Joint Development Agreement. | Generally applicable to individual/HUF landowners entering into JDA. | 10% |
| 194J | Professional / technical services | Fees for professional, technical or consultancy services and specified royalties. | 2% for technical services & call centres; 10% for other professional fees. | 2–10% |
| 194K | Income from units | Income in respect of units (e.g. mutual funds) paid to resident person. | Capital gains component not subject to TDS under this section. | 10% |
| 194LA | Compensation on acquisition | Payment of compensation on acquisition of certain immovable property. | Not applicable to rural agricultural land; threshold limit applies. | 10% |
| 194LBA | Business trust distribution | Distribution of interest or rental income by business trust to unit holders. | 10% for residents; higher rates for non-residents depending on sub-section. | 10% |
| 194LBB | Investment fund income | Income paid by investment fund to unit holder (other than exempt income). | 10% for residents; higher rates for non-residents (30–35%). | 10% |
| 194LBC | Securitisation trust income | Income in respect of investment in securitisation trust. | 10% for residents; higher rate for non-residents (30–35%). | 10% |
| 194M | High-value payments by Ind/HUF | Commission, brokerage, contract or professional fees paid by non-audited Ind/HUF to resident. | Applicable where aggregate payment exceeds ₹50 lakh in a financial year. | 2% |
| 194N | Cash withdrawals | Cash withdrawal from bank/co-op/post office above prescribed threshold. | 2% above ₹1 crore (₹3 crore for some co-ops); 2–5% where ITR not filed. | 2–5% |
| 194O | E-commerce payments | Payment or credit by e-commerce operator to resident participants. | Small sellers below notified limit may be exempt from TDS. | 0.1% |
| 194P | Senior citizens (75+) | Specified bank deducts tax on total income of resident senior citizens (75+). | Applies where income is only pension + interest from same bank; no ITR filing then required. | Slab |
| 194Q | Purchase of goods | TDS on purchase of goods from a resident where value exceeds ₹50 lakh in FY. | Deduct on amount exceeding ₹50 lakh; interplay with TCS u/s 206C(1H). | 0.1% |
| 194R | Benefit / perquisite | TDS on benefit or perquisite arising from business or profession. | Applies when value exceeds ₹20,000 in a year; includes non-cash benefits. | 10% |
| 194S | Virtual Digital Assets (Crypto) | TDS on consideration for transfer of virtual digital assets like crypto/NFTs. | No TDS if consideration ≤ ₹10,000 (others) / ₹50,000 (specified persons) in FY. | 1% |
| 194T | Payment to partners | Salary, remuneration, commission, bonus or interest paid to partners. | Effective from 01-04-2025; no deduction if yearly amount ≤ ₹20,000. | 10% |
| 195 | Payments to non-residents | TDS on interest, royalty, FTS, capital gains and other sums payable to non-residents. | Rate depends on nature of income (12.5%, 20%, 30%, 35% etc.) and DTAA relief. | 12.5–35% |
| 196A–196D | Units / bonds / GDR / FII | Income from units, bonds, GDRs and securities payable to non-residents/FIIs/specified funds. | Rates vary: 10%, 12.5%, 20% or 10% (specified fund) as per section & category. | 10–20% |
No matching result. Try searching by section number (e.g. “194C”) or by keyword like “rent”, “salary”, “crypto”.
Note: This table is a quick reference based on the Income-tax Act provisions for FY 2024–25 (AY 2025–26). Always consider surcharge, cess, DTAA and latest amendments where applicable.