What is TDS?
TDS (Tax Deducted at Source) is a mechanism introduced by the Income Tax Department of India where the payer deducts a certain percentage of tax before making a payment to the payee. This applies to various payments like Salary, Interest, Commission, Rent, and Professional Fees.
Our Online TDS Calculator helps you determine the exact amount to be deducted as per the latest Finance Act rates (FY 2025-26), ensuring you comply with Section 192, 194C, 194I, and 194J.
Common TDS Rates (FY 2025-26)
- 194C (Contractors): 1% (Individual/HUF), 2% (Others).
- 194J (Professional Fees): 10% (Technical Services: 2%).
- 194I (Rent): 10% (Land/Building), 2% (Plant/Machinery).
- 194H (Commission): 5%.
TDS Calculator FAQs
TDS is deducted at the time of credit to the account of the payee or at the time of payment,
whichever is earlier.
Section 194J applies to fees for professional or technical services. The standard TDS rate is 10%,
but for technical services (like call centers), it is 2%.
Yes, every person responsible for deducting tax at source must obtain a Tax Deduction and Collection
Account Number (TAN), except for TDS on property u/s 194IA.