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TDS Calculator
Calculate Tax Deducted at Source for various payment categories (FY 2025-26 / 2026-27)
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TDS Calculation
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TDS Rates & Sections (FY 2025-26 / 2026-27)
Salary
Section 192 → Sec 392
As per Income Tax Slab
Professional/Technical Fees
Section 194J → Sec 393
10%
Contractor - Individual/HUF
Section 194C → Sec 393
1%
Contractor - Others
Section 194C → Sec 393
2%
Commission/Brokerage
Section 194H → Sec 393
2%
Rent - Plant & Machinery
Section 194I → Sec 393
2%
Rent - Land & Building
Section 194I → Sec 393
10%
Interest Other Than Securities
Section 194A → Sec 393
10%
Dividend
Section 194 → Sec 393
10%
Winnings from Lottery
Section 194B → Sec 393
30%
Partner Remuneration/Interest
Section 194T → Sec 393
10%
Purchase of Property (>₹50L)
Section 194-IA → Sec 393
1%
Key TDS Changes from Budget 2025
- • 194H Commission/Brokerage: Rate reduced from 5% to 2%
- • 194A Interest (Senior Citizens): Threshold raised from ₹50,000 to ₹1,00,000
- • 194A Interest (Others): Threshold raised from ₹40,000 to ₹50,000
- • 194I Rent: Threshold raised from ₹2,40,000/yr to ₹6,00,000/yr
- • 194J Professional Fees: Threshold raised from ₹30,000 to ₹50,000
- • 194T (NEW): TDS on Partner Remuneration/Interest at 10% (threshold ₹20,000)
TDS Due Dates
• Government Deductor: Same day
• Other Deductors: 7th of next month
• March Deductions: 30th April
Disclaimer
This calculator provides approximate TDS calculations based on FY 2025-26 rates. Under the New Income Tax Act 2025 (effective FY 2026-27), all TDS sections are consolidated into Sections 392 (salary) and 393 (others). Consult a CA for accurate compliance.