TDS Calculator
Calculate Tax Deducted at Source (TDS) as per Income Tax Act for FY 2024-25
Enter Details
Select the applicable section of the Income Tax Act
Type of entity from which tax is being deducted
Is valid PAN of the deductee available?
Total amount before TDS deduction
TDS Calculation Results
Applicable TDS Rate
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Select TDS section and enter details
TDS Amount
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Amount that will be deducted as TDS
Net Amount Payable
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Amount payable after TDS deduction
Higher Rate (If applicable)
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Rate applied if PAN not provided
Note: This calculator provides an estimate based on standard TDS rates. Actual TDS may vary based on specific circumstances, surcharges, and other factors. Always consult with a tax professional for accurate advice.
Common TDS Rates (FY 2024-25)
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| Section | Payment Type | Individual/HUF | Company | Without PAN | Threshold Limit |
|---|---|---|---|---|---|
| 192 | Salary | As per slab rates | N/A | Maximum Rate | ₹2,50,000 |
| 194A | Interest | 10% | 10% | 20% | ₹40,000 |
| 194C | Contractors | 1% (Individual) 2% (Others) |
2% | 20% | ₹30,000 per contract ₹1,00,000 p.a. |
| 194H | Commission/Brokerage | 5% | 5% | 20% | ₹15,000 |
| 194I | Rent (Plant/Machinery) | 2% | 2% | 20% | ₹2,40,000 |
| 194I | Rent (Land/Building) | 10% | 10% | 20% | ₹2,40,000 |
| 194J | Professional Fees | 10% (2% for technical services) | 10% (2% for technical services) | 20% | ₹30,000 |
| 194O | E-commerce Payment | 1% | 1% | 5% | ₹5,00,000 |
| 194Q | Purchase of Goods | 0.1% | 0.1% | 5% | ₹50,00,000 |