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HomeIndia Utility HubTax & GSTTDS Calculator

TDS Calculator

Calculate Tax Deducted at Source (TDS) for common payment categories like professional fees, rent, contractor payments, and brokerage.

Payment amounts and withholding figures are calculated locally on your device without server transmission.
Indicative rates only — not tax advice. Confirm the applicable section and rate before deducting TDS.
₹

Result

₹10,000.00TDS (10%)
₹90,000.00Net payable
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What is TDS Calculator?

TDS Calculator determines the statutory Tax Deducted at Source (TDS) withholding amount and the remaining net payable balance for common commercial payments under the Indian Income-tax Act, 1961. It supports standard statutory rates for professional fees (Section 194J), property rent (Section 194-I: 10% on land/building and 2% on plant/machinery), contractor payments (Section 194C: 1% for individuals and 2% for companies), interest (Section 194A), commission or brokerage (Section 194H at 2%), and custom percentage rates.

How to use TDS Calculator

  1. 1Enter the gross bill or invoice payment amount in Rupees.
  2. 2Select the applicable TDS category from the preset list (e.g. 194J for professional fees, 194-I for rent on building or machinery, 194C for contractors, 194H for brokerage), or choose "Custom rate" to specify a percentage.
  3. 3The statutory TDS deduction and net payable amount to the vendor are computed instantly.

Key features

Statutory Section Presets

Pre-configured standard withholding percentages for 194J (10%), 194-I land/building (10%), 194-I plant/machinery (2%), 194C (1% / 2%), 194A (10%), and 194H (2%).

Custom Rate Flexibility

Input any custom withholding percentage for lower-deduction certificates or specialized payment categories.

Instant Net Payable Calculation

Real-time deduction breakdown displaying exact withholding tax and amount to remit to the payee.

Private Client-Side Processing

Commercial invoice amounts and payment figures remain strictly in your browser memory without server transmission.

Examples & use cases

Professional Technical Fees Scenario (Section 194J)

Invoice of ₹1,00,000 for IT software consulting services at 10% TDS

Input:
Payment Amount: ₹1,00,000 | TDS Category: Professional fees (194J) — 10%
Result:
TDS Withholding: ₹1,00,000 × 10% = ₹10,000 | Net Payable: ₹90,000

Commercial Office Rent Scenario (Section 194-I Land/Building)

Monthly office rent payment of ₹60,000 at 10% TDS (above ₹50,000/month threshold)

Input:
Payment Amount: ₹60,000 | TDS Category: Rent: land, building or furniture (194-I) — 10%
Result:
TDS Withholding: ₹60,000 × 10% = ₹6,000 | Net Payable: ₹54,000

Commission / Brokerage Scenario (Section 194H at 2%)

Brokerage payment of ₹25,000 at the statutory 2% rate (above ₹20,000 threshold)

Input:
Payment Amount: ₹25,000 | TDS Category: Commission or brokerage (194H) — 2%
Result:
TDS Withholding: ₹25,000 × 2% = ₹500 | Net Payable: ₹24,500

Frequently asked questions

TDS is a mechanism introduced under the Income-tax Act, 1961, to collect tax at the very source of income generation. The payer deducts a prescribed statutory percentage before remitting the payment to the payee and deposits the deducted amount with the Central Government on behalf of the recipient.
Effective 1 April 2025 (Finance Act, 2025), the annual threshold under Section 194J for professional and technical services was raised from ₹30,000 to ₹50,000. Under Section 194H, the rate is 2% (effective 1 October 2024) with an annual threshold of ₹20,000 (effective 1 April 2025). Under Section 194-I, the rate is 10% for land, building, or furniture, and 2% for plant, machinery, or equipment, with a monthly threshold of ₹50,000 effective 1 April 2025.
Under Section 206AA of the Income-tax Act, if a payee fails to provide a valid Permanent Account Number (PAN), TDS must be deducted at a higher rate of 20% (or the applicable statutory rate, whichever is higher). This calculator assumes a valid PAN is provided.
This calculator computes the mathematical tax withholding for an entered transaction amount. Once a statutory threshold is exceeded (such as ₹50,000 per financial year under 194J, ₹20,000 under 194H, ₹50,000 per month under 194-I, or ₹30,000 single bill / ₹1,00,000 aggregate under 194C), TDS is payable on the entire applicable amount, not just the excess. Deductors must verify whether cumulative payments cross the threshold before withholding.
For payments made to resident individuals and domestic companies, TDS is generally deducted at basic flat statutory rates without adding surcharge or Health & Education Cess, except in cases of salary payments under Section 192 or payments to non-residents under Section 195.

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