TDS Calculator
TDS on salary, rent, professional fees, contracts and more.
Look up TDS rates and compute deduction on a payment. Two tables provided: Tab A shows section-wise rates for FY 2025-26 (Income Tax Act, 1961), used for TDS returns up to March 2026. Tab B shows the new Numeric Payment Codes 1001-1067 under Section 393 of the Income Tax Act, 2025 - mandatory for TDS challans / returns for payments made on or after 1 April 2026.
Quick TDS Calculator
TDS Computation
Gross Payment₹ 0
Applicable Rate0%
TDS Amount₹ 0
Net Payable₹ 0
If PAN is not furnished, TDS rate is higher of (a) twice the prescribed rate, (b) 20%, or (c) rate specified u/s 206AA (1961 Act) / Section 393(11) (2025 Act).
TDS Section-Wise Rates — FY 2025-26
Use these section numbers for TDS deductions made up to 31 March 2026 and for the corresponding quarterly TDS returns (Form 24Q / 26Q / 27Q) filed in 2026.
| Section | Nature of Payment | TDS Rate | Threshold |
|---|---|---|---|
| 192 | Salary | Slab rates | Basic exemption |
| 193 | Interest on securities | 10% | Rs 10,000 (debentures), Rs 5,000 (others) |
| 194 | Dividends | 10% | Rs 5,000 |
| 194A | Interest other than securities | 10% | Rs 50,000 (sr citizen Rs 1L) bank / Rs 10,000 others |
| 194B | Winnings from lottery / crossword | 30% | Rs 10,000 |
| 194BB | Winnings from horse races | 30% | Rs 10,000 |
| 194C | Payment to contractors | 1% Indl/HUF, 2% others | Rs 30,000 single / Rs 1,00,000 aggregate |
| 194D | Insurance commission | 5% Indl/HUF, 10% others | Rs 20,000 |
| 194DA | Payment under life insurance policy | 5% | Rs 1,00,000 |
| 194E | Payment to non-resident sportsmen/associations | 20% | No threshold |
| 194G | Commission on lottery tickets | 5% | Rs 20,000 |
| 194H | Commission / brokerage | 5% | Rs 20,000 |
| 194I(a) | Rent - plant / machinery / equipment | 2% | Rs 2,40,000 / year |
| 194I(b) | Rent - land / building / furniture | 10% | Rs 2,40,000 / year |
| 194IB | Rent by individual/HUF (not subject to audit) | 5% | Rs 50,000 / month |
| 194IA | Transfer of immovable property (non-agri) | 1% | Rs 50,00,000 |
| 194J | Professional / technical fees | 10% professional, 2% technical | Rs 50,000 / year |
| 194K | Income from MF units | 10% | Rs 5,000 |
| 194LA | Compensation on compulsory acquisition | 10% | Rs 2,50,000 |
| 194M | Payments by individual / HUF (not audit case) | 5% | Rs 50,00,000 |
| 194N | Cash withdrawal from banks | 2% / 5% | Rs 1 Cr / Rs 20 L (non-filer) |
| 194O | E-commerce participant payments | 1% | Rs 5,00,000 |
| 194Q | Purchase of goods | 0.1% | Rs 50,00,000 (buyer turnover > Rs 10 Cr) |
| 194R | Benefits / perquisites in business | 10% | Rs 20,000 / year |
| 194S | Virtual digital assets transfer | 1% | Rs 50,000 (specified) / Rs 10,000 (others) |
| 195 | Payment to non-resident | As per DTAA / specified | No threshold |
| 206C(1G) | TCS on foreign remittance (LRS) | 5% / 20% | Rs 7,00,000 (per FY) |
Deprecated: Section 194LD (TDS on interest paid to FIIs on Government / rupee-denominated corporate bonds) is permanently deprecated from 31 March 2026. No equivalent provision exists in the Income Tax Act, 2025. Payments made on or after 1 April 2026 to FIIs should be analysed under Section 393 / 196D framework.
Important note: This tool provides an indicative output only. It does not factor in every special provision, surcharge, exception, or recent notification. Verify with the firm before acting on any computation.