TDS Calculator
India's TDS rules moved twice in eighteen months. Most thresholds were raised on 1 April 2025, and then the entire Income-tax Act was replaced on 1 April 2026, folding every TDS section into two. This works out which rules your payment falls under and shows the arithmetic.
The payment
Whichever comes first. This decides which Act applies, and no other TDS calculator we found asks for it.
TDS to deduct
₹10,000
- Rate applied
- 10%
- Threshold
- ₹50,000
- Deducted on
- ₹1,00,000
- Payee receives
- ₹90,000
You paid on 21 August 2026, so the Income-tax Act 2025 governs this deduction, under section 393(1) Sl. 6(iii), which people still call 194J. The old Act was repealed on 1 April 2026 and every TDS provision was folded into sections 392 and 393. CBDT warns that quoting the old numbers now can trigger validation errors when you file.
No cess and no surcharge apply. The Finance Act 2026 imposes the 4% health and education cess and then removes it for anything paid to a resident, and every surcharge band is written for non-residents. The table rate is the whole rate. Adding 4% here, as several calculators do, overstates what you owe.
10% for professional services, 2% for technical services, film royalties and call centres. Raised from Rs 30,000 with effect from 1 April 2025. Director's remuneration has no threshold at all.
This covers payments to residents. Salary is not included, because it depends on the employee's whole projected liability and regime choice. Nor are payments to non-residents, which carry surcharge, cess and any treaty relief, or cash withdrawals under the old section 194N, whose non-filer tier we could not locate in the new Act and will not guess at. Interest for late deduction runs at 1% a month and for late payment at 1.5%, with part of a month counting as a whole one. A chartered accountant is the right person to confirm any of this before you deduct.
Cite this calculator
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The Money Decoded. "TDS Calculator (India)." https://themoneydecoded.com/calculators/tds
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Why does it ask for a date?
Because two Income-tax Acts are live at once, and for TDS the transaction date decides which one applies. Whichever comes first, the credit or the payment, fixes it.
The Income-tax Act 1961 was repealed on 1 April 2026. CBDT's transition guidance is specific: if the earlier of credit or payment falls on or before 31 March 2026, the old Act applies; on or after 1 April 2026, section 393 of the new Act does. So professional fees credited in March 2026 but paid in April stay under the old Act.
What happened is not renumbering. Every TDS provision from 192 to 194T was consolidated into two sections. Section 392 covers salary. Section 393 carries three tables, one for residents, one for non-residents and one for any person. Section 194J is now section 393(1), Table serial number 6(iii).
That distinction matters more than it sounds, because CBDT warns that quoting the old numbers now "may result in system-level validation errors" when you file. Of nineteen Indian TDS calculators we read, three carry the new numbering and sixteen do not.
Not one general TDS calculator in that set asks for a payment date at all. They take a section and an amount, apply a single hard-coded vintage of rates, and cannot know which Act your payment belongs to.
The rent rule that changed who is caught
TDS on rent is now tested at Rs 50,000 for a month or part of a month, replacing an annual test of Rs 2,40,000. That took effect on 1 April 2025, and it is the single most consequential change on this page.
Most threshold increases only change how much you deduct. This one changes whether you deduct at all.
Rent of Rs 45,000 a month comes to Rs 5,40,000 across the year. Under the old annual test that cleared Rs 2,40,000 comfortably and TDS was due. Under the current monthly test it crosses nothing, because no single month exceeds Rs 50,000. A calculator still running the old rule will tell that tenant to deduct about Rs 54,000 that is not owed, and the landlord is the one left chasing a refund.
We checked one of the more sophisticated tools in the field directly. It serves its rates from a properly date-versioned API, with effective-from and effective-to columns, built to handle exactly this. Its live rent rows still read Rs 2,40,000, effective from 2021. The badge above the calculator reads "As per Income Tax Act, 2025".
Resident TDS carries no cess
For a payment to a resident, the table rate is the whole rate: no surcharge, no cess. Several calculators add 4% anyway.
The Finance Act 2026 imposes the health and education cess at section 3(16), then removes it at section 3(17) for any amount "paid to a domestic company and any other person who is resident in India". Every surcharge band in the same Act is written for non-residents.
Two exceptions are worth knowing. Salary deducted under section 392(1) does carry surcharge and cess, because that section computes the employee's actual liability at an average rate rather than applying a flat table figure. And payments to non-residents carry both, plus any treaty relief.
No PAN is a floor, not a swap
Where the payee gives no valid PAN, section 397(2) requires the higher of the section rate, the rates in force, and 20%. It raises the rate, it never lowers it.
One calculator we read substitutes 20% outright. On a provision already charging 30%, that produces a smaller deduction without a PAN than with one, which is the opposite of what the section does.
There is also a carve-out that no tool in the set implements. For rent deducted by an individual or HUF, the no-PAN deduction cannot exceed the rent payable for the last month of the year or of the tenancy. Without it, a tenant paying Rs 60,000 a month would appear to owe 20% of the year's rent, which is more than two months' rent in one go.
What this calculator does not do
It covers payments to residents. Salary is deliberately excluded: deducting under section 392 means projecting the employee's whole annual liability including their regime choice, which is a different tool, and the field treats it as one. Payments to non-residents are excluded too, since they carry surcharge, cess and any treaty relief.
Cash withdrawals under the old section 194N are excluded for a more specific reason. The old Act had a second tier for people who had not filed returns for three years, and we could not find that tier anywhere in the new Act. It may sit in a provision we did not reach. Rather than guess at whether it survived, we left the section out.
The calculator also does not compute interest for late deduction or late payment, the late filing fee, or lower deduction certificates. For reference, interest runs at 1% a month from when tax was deductible to when it was deducted, and 1.5% a month from deduction to payment, with part of a month counting as a whole month.
TDS is fact-specific and the consequences of getting it wrong fall on the deductor. A chartered accountant is the right person to confirm any of this before you deduct.
Pair this with the guide
What Is TDS? Full Form, Rates, and Sections covers what TDS is, how it reaches your Form 26AS, and how it differs from TCS. For the wider system, our guide to Indian tax concepts maps the pieces, and the capital gains calculator handles the other half of the same two-Act problem.
Frequently asked questions
Which Income-tax Act applies to a TDS deduction made today?
The Income-tax Act 2025, for any payment or credit made on or after 1 April 2026. The trigger is the transaction date rather than the financial year: whichever of credit or payment comes first decides the Act. So fees credited in March 2026 but paid in April 2026 stay under the 1961 Act. Salary works differently again, running on the payment date alone. CBDT's transition FAQ sets out both tests.
What replaced sections 194J, 194C and 194I?
They were not renumbered, they were consolidated. Every TDS provision from 192 to 194T now sits in two sections of the Income-tax Act 2025. Section 392 covers salary and provident fund. Section 393 carries three tables: 393(1) for residents, 393(2) for non-residents and 393(3) for any person. So 194J is now section 393(1), Table serial number 6(iii); 194C is 393(1) Sl. 6(i); and 194-I is 393(1) Sl. 2(ii). CBDT warns that quoting the old numbers may cause validation errors when filing.
What is the TDS threshold on rent now?
Rs 50,000 for a month or part of a month, which replaced the old test of Rs 2,40,000 a year with effect from 1 April 2025. That change is easy to miss because it changes who is caught, not just how much. Rent of Rs 45,000 a month comes to Rs 5,40,000 a year, which cleared the old annual threshold comfortably and now crosses nothing at all, because no single month exceeds Rs 50,000. Any calculator still applying the annual test will tell a tenant to deduct roughly Rs 54,000 that is not due.
Does cess apply to TDS?
Not on payments to residents. The Finance Act 2026 imposes the 4% health and education cess at section 3(16) and then disapplies it at section 3(17) for anything paid to a domestic company or a person resident in India. Every surcharge band in the same Act is written for non-residents. So for a resident payee the table rate is the whole rate. Salary deducted under section 392(1) does carry surcharge and cess, because it computes the employee's actual liability, and payments to non-residents carry both.
What rate applies if the payee has no PAN?
The higher of the section's own rate, the rates in force, and 20%, under section 397(2) of the Income-tax Act 2025, formerly section 206AA. It is a floor rather than a replacement, so a provision that already charges more than 20% stays where it is. There is also a carve-out almost nobody implements: for rent deducted by an individual or HUF, the no-PAN deduction cannot exceed the rent payable for the last month of the year or of the tenancy.
What is section 194T?
TDS on partner remuneration, introduced with effect from 1 April 2025 and now sitting at section 393(3), Table serial number 7. A firm paying salary, remuneration, commission, bonus or interest to a partner deducts 10% once the total for the year exceeds Rs 20,000. It applies at the time of credit, including a credit to the partner's capital account, so it can bite without any money moving. Of nineteen Indian TDS calculators surveyed in August 2026, none covered it.
What interest applies if TDS is deducted or paid late?
Two different rates for two different failures, under section 398(3)(a). Failing to deduct attracts 1% for every month or part of a month from the date the tax was deductible to the date it was actually deducted. Deducting but paying late attracts 1.5% for every month or part of a month from deduction to payment. Part of a month counts as a whole month, so a one-day delay across a month boundary costs a full month's interest. Late filing of the statement carries a separate fee of Rs 200 a day under section 427(1), capped at the tax deductible.
Sources
Every rate and threshold here was read from the statute or from CBDT's own guidance, not from a tax-industry summary. The full sourcing record, including the section mapping between the two Acts and seven items we could not verify, is kept in the repository as a working document.
- Central Board of Direct Taxes, FAQs on Interplay and Transition to the Income-tax Act, 2025, for which Act governs a given payment, the consolidation into sections 392 and 393, and the warning about quoting old section numbers
- Income-tax Act, 2025 (30 of 2025), as amended by the Finance Act 2026: section 392 for salary, section 393 for the three TDS tables, section 397(2) for the no-PAN rate and its rent carve-out, section 398(3)(a) for interest, and section 427(1) for the late filing fee
- Finance Act, 2026 (No. 4 of 2026), section 3(16) and section 3(17), for the health and education cess and the exclusion of payments to residents, and the First Schedule Part II for the non-resident surcharge bands
- Government of India, Memorandum Explaining the Provisions in the Finance Bill, 2025, for the thresholds as they stood before 1 April 2025
- Income-tax Act, 1961, section 194T, inserted by the Finance (No. 2) Act 2024 with effect from 1 April 2025, for partner remuneration
- Observations about how other TDS calculators present sections, rates and thresholds come from a live review of nineteen India pages and seventeen US pages on 21 August 2026, reading served markup and calculator scripts rather than marketing copy