TDS Deduction Calculator

How to use it. Enter the payment that attracts TDS and the rate that applies to it. Under the Income-tax Act, 2025, TDS on salary sits in section 392, and most other TDS (interest, rent, professional fees, commission, property purchases) is consolidated into a single table in section 393. Typical rates that carried over include 10% on bank interest above the annual threshold, 10% on professional fees, 2% on rent paid by certain individuals, and a higher rate, usually 20%, if you have not given a valid PAN. Check the current threshold and rate for your payment type on the Income Tax Department's site before relying on a figure.

Formula. TDS = payment × rate ÷ 100. Amount received = payment − TDS.

Worked example (illustrative). A fixed deposit earns ₹80,000 of interest in the year, above the bank's threshold for a non-senior depositor. At 10% the bank deducts ₹8,000 and credits ₹72,000. If your slab rate is 30%, you still owe about ₹16,960 more (₹80,000 × 31.2% − ₹8,000), payable as advance tax or self-assessment tax.

Limits. TDS is not your final tax, only a prepayment. Thresholds vary by payment type, and some apply per payer per year. Interest on deposits is taxed at your slab rate whether or not TDS was deducted. See the TDS and TCS guide.