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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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Surcharge on Salary TDS — Income Slabs (New Tax Regime)
| Annual Taxable Income | Surcharge Rate | Note |
|---|---|---|
| Up to ₹50 Lakh | Nil | No surcharge |
| ₹50 Lakh – ₹1 Crore | 10% | On income tax amount |
| ₹1 Crore – ₹2 Crore | 15% | On income tax amount |
| ₹2 Crore – ₹5 Crore | 25% | On income tax amount |
| Above ₹5 Crore | 25% (capped) | New regime caps at 25%; old regime would be 37% |
Note: Surcharge + Cess applies only to Salary (Sec 192). For all other TDS sections (194C, 194J, 194H, 194I, etc.), TDS is deducted at the flat statutory rate without surcharge or cess.
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 uses the New Tax Regime for FY 2025-26. Surcharge applies only on salary TDS (Sec 192); all other sections use flat rates. Marginal relief may reduce surcharge near threshold incomes. Under the New Income Tax Act 2025 (effective FY 2026-27), TDS sections are consolidated into Sec 392 & 393. Consult a CA for accurate compliance.