What is TDS on rent under Section 194I?

TDS on rent under Section 194I: Rate = 10% for land/building/furniture. Rate = 2% for plant/machinery. Threshold = ₹2,40,000 per year (₹20,000/month). TDS applies when annual rent exceeds ₹2.4 lakh. For individuals paying rent above ₹50,000/month, Section 194IB applies at 5% TDS rate.

What is TDS on professional fees (Section 194J)?

TDS on professional/technical fees under Section 194J: Rate = 10% for professional services (doctors, lawyers, CAs, architects, consultants). Rate = 2% for technical services (after April 2020 amendment). Threshold = ₹30,000 per year per person. If the payment is both professional and technical, the professional rate (10%) applies.

What is TDS on contractor payments (Section 194C)?

TDS on contractor payments under Section 194C: Rate = 1% for individual/HUF contractors. Rate = 2% for companies and other contractors. Threshold = ₹30,000 per single payment or ₹1,00,000 aggregate in a financial year. Applies to any work contract including advertising, broadcasting, catering, transport, and manufacturing.

How to avoid TDS deduction on income?

Ways to avoid TDS: (1) Submit Form 15G (non-senior citizens) or Form 15H (senior citizens) to bank for FD interest if total income is below taxable limit. (2) Apply to Assessing Officer for lower TDS certificate under Section 197. (3) Ensure PAN is provided — without PAN, TDS is deducted at higher rate (20%). (4) For salary, declare all deductions to employer to reduce TDS to nil. Even if TDS is deducted, it is refunded when you file ITR if your total tax liability is lower.

✅ Free Tool — FY 2025-26 Updated

TDS Calculator India FY 2025-26 — Salary, FD, Rent & Professional Fees

Calculate TDS for any payment type — salary, FD interest, rent, professional fees, or contractor payments. Get the exact TDS amount, applicable section, and net payment instantly.

TDS Formula: TDS Amount = Gross Payment × TDS Rate / 100. Net Payment = Gross − TDS. Example: ₹1,00,000 professional fee × 10% (Section 194J) = TDS ₹10,000, net payment ₹90,000. Without PAN: TDS rate doubles to 20% for most sections.

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Salary

Section 192

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FD Interest

Section 194A

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Rent

Section 194I

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Professional Fees

Section 194J

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Contractor

Section 194C

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Commission

Section 194H

TDS on Salary

Section 192 — TDS on salary based on estimated annual income and applicable income tax slab. Employer deducts TDS monthly. No fixed rate — calculated as per income tax slabs.

Annual Salary / Gross Pay

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Tax Regime

Property / Asset Type

Service Type

Contractor Type

Payee has provided valid PAN

TDS to be Deducted

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Enter amount to calculate

Applicable Section —

TDS Rate —

Threshold Limit —

Gross Payment —

TDS Amount —

Net Payment to Payee —

TDS Deposit Due Date —

📋 TDS Rates Chart India FY 2025-26 — All Sections

Complete TDS rate reference for the most common payment types. Rates apply when payee provides valid PAN; without PAN, rate is 20% or the applicable rate — whichever is higher.

Section	Nature of Payment	Threshold	TDS Rate	Without PAN
192	Salary	Basic exemption limit	As per slab	Slab rate
194A	Interest on FD / bank deposits	₹40,000 / ₹50,000 (senior)	10%	20%
194I	Rent — land/building/furniture	₹2,40,000/year	10%	20%
194I	Rent — plant/machinery	₹2,40,000/year	2%	20%
194IB	Rent by individual (>₹50K/month)	₹50,000/month	5%	20%
194J	Professional fees — CA, doctor, lawyer	₹30,000/year	10%	20%
194J	Technical services — IT, engineering	₹30,000/year	2%	20%
194C	Contractor — individual/HUF	₹30,000 / ₹1,00,000 aggregate	1%	20%
194C	Contractor — company/firm/LLP	₹30,000 / ₹1,00,000 aggregate	2%	20%
194H	Commission / brokerage	₹15,000/year	5%	20%
194B	Lottery / game show winnings	₹10,000 per prize	30%	30%
194D	Insurance commission	₹15,000/year	5%	20%

* Rates for resident individuals. NRI rates differ. Verify with a CA for specific transactions.

📖 How to Use This TDS Calculator

Select Payment TypeClick the relevant payment category — Salary, FD Interest, Rent, Professional Fees, Contractor, or Commission. The applicable TDS section updates automatically.
Enter Payment AmountType the gross payment amount before TDS. For salary, enter annual gross. For FD/rent/fees, enter the annual or per-payment amount as applicable.
Configure OptionsSelect sub-type where applicable (e.g., building vs machinery for rent, professional vs technical for 194J). Toggle PAN availability — without PAN, TDS doubles to 20%.
Read Your TDS CalculationSee the exact TDS section, rate, threshold, TDS amount to deduct, net payment to make, and TDS deposit due date.

✅ Why Use This TDS Calculator

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All Sections Covered

192, 194A, 194C, 194H, 194I, 194J — all common TDS sections in one tool.

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No-PAN Warning

Instantly shows the higher 20% TDS if payee hasn't provided PAN.

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Due Date Reminder

Shows TDS deposit due date — 7th of next month for most payments.

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Threshold Alerts

Shows exact threshold — know when TDS is triggered and when it's not.

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FY 2025-26 Updated

All rates current for FY 2025-26 / AY 2026-27.

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100% Private

No data stored. Runs entirely in your browser.

❓ TDS Calculator — Frequently Asked Questions

What is TDS and how is it calculated?

TDS (Tax Deducted at Source) is a mechanism where the payer deducts tax at the time of payment and deposits it with the government. The formula is: TDS = Payment Amount × TDS Rate / 100. The recipient receives the net amount (payment minus TDS). TDS is credited against their total income tax liability. If total tax payable is less than TDS deducted, the excess is refunded when filing ITR.

What is the TDS rate on FD interest (Section 194A) in 2025-26?

TDS on FD interest under Section 194A is 10% (20% without PAN). TDS is deducted only if total FD interest from a single bank exceeds ₹40,000 per year (₹50,000 for senior citizens). To avoid TDS if your income is below taxable limit, submit Form 15G (non-senior) or Form 15H (senior citizen) to the bank at the start of each financial year.

When is TDS on rent applicable (Section 194I)?

TDS on rent under Section 194I applies when annual rent exceeds ₹2,40,000 (₹20,000/month). Rate: 10% for land/building/furniture, 2% for plant/machinery. For individuals paying rent above ₹50,000/month, Section 194IB applies at 5% even if the individual is not liable for tax audit. TDS must be deposited by the 30th of the month following deduction.

What is the difference between Section 194J professional and technical services?

Section 194J was amended in April 2020. Professional services (doctors, lawyers, CAs, architects, management consultants) attract 10% TDS. Technical services (IT/software services, engineering, maintenance, testing) attract a reduced 2% TDS. If a payment covers both professional and technical services and they cannot be separated, the professional rate of 10% applies to the entire amount.

When should TDS be deposited with the government?

TDS deposit due dates: For all deductors (government and non-government): 7th of the following month for deductions made in April to February. For March deductions: 30th April. For TDS on property purchase (Section 194IA): 30 days from end of month of deduction. Late TDS deposit attracts interest of 1.5% per month from the date of deduction to the date of payment.

How to avoid TDS deduction legally?

Legal ways to avoid TDS: (1) Form 15G for non-senior citizens with income below taxable limit — valid for FD interest, commission, professional fees. (2) Form 15H for senior citizens. (3) Apply under Section 197 for a lower TDS certificate from your Assessing Officer. (4) Always provide PAN to prevent 20% TDS. (5) For salary: declare all 80C, HRA, home loan, and other deductions to your employer at the start of the year.

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