TDS Calculator
Calculate Tax Deducted at Source for different types of income including salary, interest, rent, and professional payments.
TDS applicable if amount > ₹40,000 per year
Lower/NIL TDS Certificate
Key Points
- TDS rates vary by income type and payee category
- Higher rates apply if PAN is not provided
- Thresholds determine when TDS is applicable
- Lower/NIL TDS certificates can reduce deduction
TDS Calculation
Gross Amount:
₹1,00,000
TDS Rate:
10.0%
TDS Amount:
₹10,000
Net Amount Receivable:
₹90,000
TDS Applicable:
Yes
TDS Breakdown
Income Type:
Interest on Securities
Threshold Limit:
₹40,000
Standard Rate:
10.0%
Applied Rate:
10.0%
Net Payable:
₹90,000
TDS Rates Reference
| Income Type | Section | Rate | Threshold |
|---|---|---|---|
| Salary | 192 | As per slab | ₹2.5L |
| Interest on Securities | 193 | 10% | ₹40K |
| Interest - Others | 194A | 10% | ₹40K |
| Rent | 194I | 10% | ₹2.4L |
| Professional Services | 194J | 10% | ₹30K |
| Commission | 194H | 5% | ₹15K |
| Contractor Payment | 194C | 1%/2% | ₹30K |
| FD Interest | 194A | 10% | ₹40K |