TDS Calculator
IndiaSee exactly how much lands in hand after Tax Deducted at Source — and whether it comes back as a refund.
Work out the TDS
TDS section
No-TDS threshold for this section: ₹30,000 a year.
PAN available?
Applied rate: 10%.
all income for the year, before deductions.
the TDS credit showing in your Form 26AS / AIS.
Tax regime
Slab tax is computed for FY 2025-26 with the standard deduction only.
Results update live — calculations run in your browser, no signup.
₹90,000
90% of the payment reaches you — under Section 194J at 10%
TDS deducted at the section rate. It isn't lost — claim ₹10.0K as credit in your return via Form 26AS.
Standard resident section rates with PAN. Surcharge, cess and special payee rules aren't applied — confirm current figures before relying on them.
Set your income, the TDS already deducted and the regime under Refund estimator (advanced) in the inputs — this compares your real slab tax with the TDS held.
TDS deducted
₹50,000
advance held
Estimated tax
₹0
new regime slab
Likely refund
₹50,000
comes back to you
On ₹6.00 L of income your tax works out to ₹0, but ₹50,000 was already held as TDS — so about ₹50,000 should come back as a refund when you file.
Will you get a refund? By income band
Roughly how likely a refund is by income — TDS at the common 10% rate vs the actual slab tax (new regime).
Low income
Very likely~₹4.00 L income · below the taxable limit
Mid income
Very likely~₹9.00 L income · modest slab tax
High income
Unlikely~₹25.00 L income · high slab tax
Tax is the FY 2025-26 slab tax (standard deduction only, no other deductions, 87A rebate and 4% cess applied) for a resident individual below 60. Surcharge and special cases aren't modelled — treat the refund as an estimate.
TDS is withheld up front, but your real tax is settled later — so the held amount often comes back.
Payment
₹1.00 L
billed to you
TDS deducted
−₹10,000
10% held
Actual tax
₹0
on your income
Possible refund
₹50,000
back to you
TDS is not your final tax. It is a flat advance instalment that ignores your slab, deductions and the basic exemption limit. Your real tax is computed on your total income when you file — and if the TDS exceeds it, the difference is refunded.
Cash-flow view
The ₹1.00 L invoice, what you actually receive, the TDS held, and the refund expected on filing.
Invoice / payment
billed
Amount received
in hand now
TDS withheld
10% held
Possible refund
back on filing
TDS deduction breakup
How the ₹1.00 L splits between what you receive and the TDS held back.
You receive
₹90,000
- Reaches you now90%
- Held as TDS10%
Standard resident rates (PAN available) and the annual threshold below which no TDS is deducted, with what each section would withhold on your current ₹1.00 L payment.
| Section | Payment type | Rate | No-TDS below | TDS on this amount |
|---|---|---|---|---|
| 194A | Bank / company interest | 10% | ₹40,000 | ₹10,000 |
| 194C | Contractor payment | 1% | ₹30,000 | ₹1,000 |
| 194C | Contractor (company/firm) | 2% | ₹30,000 | ₹2,000 |
| 194H | Commission or brokerage | 5% | ₹15,000 | ₹5,000 |
| 194I | Rent of land or building | 10% | ₹2.40 L | ₹0 |
| 194J | Professional / technical fee | 10% | ₹30,000 | ₹10,000 |
| 194O | E-commerce operator payout | 1% | ₹5.00 L | ₹0 |
Rates shown use the no-PAN column when "No PAN" is selected. Thresholds are annual and illustrative — confirm current figures, surcharge and cess before relying on them.
Year-wise TDS credit summary
If a ₹1.00 L payment under Section 194J recurs each quarter, this is how the TDS credit builds up across the financial year in your Form 26AS.
| Quarter | Payment | TDS this quarter | Cumulative TDS credit |
|---|---|---|---|
| Q1 · Apr–Jun | ₹1.00 L | ₹10,000 | ₹10,000 |
| Q2 · Jul–Sep | ₹1.00 L | ₹10,000 | ₹20,000 |
| Q3 · Oct–Dec | ₹1.00 L | ₹10,000 | ₹30,000 |
| Q4 · Jan–Mar | ₹1.00 L | ₹10,000 | ₹40,000 |
| Full year | ₹4.00 L | ₹40,000 | ₹40,000 |
Assumes four equal quarterly payments for illustration. Real Form 26AS entries follow the actual dates and amounts your payers deposit. The full-year TDS credit is what you reconcile against your tax when filing.
From TDS deducted to refund credited
The journey the ₹10,000 withheld here takes back to your bank account.
- TDS deductedat payment₹10,000
- Form 16A issuedby the payer
- File your ITRclaim the credit
- Return processedby the dept.
- Refund creditedto your bank₹50,000
The payer issues a Form 16A certificate each quarter and the TDS shows in your Form 26AS / AIS. You claim it when filing your ITR; once processed, any excess is credited to the bank account linked to your PAN.
Worked example — a freelancer's ₹2.00 L fee under 194J
Professional fees attract 10% TDS under Section 194J once they cross the ₹30,000 annual threshold.
Invoice raised
₹2.00 L
professional fee, 194J
TDS deducted (10%)
−₹20,000
credited to PAN
Paid into the bank
₹1.80 L
90% of the invoice
The client pays the freelancer ₹1.80 L and deposits ₹20,000with the government against the freelancer's PAN. If the freelancer's total income for the year keeps them in a low slab — or below the taxable limit after expenses and deductions — most or all of that ₹20,000 comes back as a refund when they file. The TDS was never an extra cost; it was tax paid early.
The cost of not furnishing a PAN
Section 206AA deducts at the higher of 20% or the section rate.
With PAN (10%)
₹10.0K
₹90,000 in hand
No PAN (20%)
₹20.0K
₹80,000 in hand
Without a PAN, this ₹1.00 L payment is hit at 20% instead of 10% — an extra ₹10,000 withheld up front. It is recoverable when you file, but only if the deduction maps to your PAN — so furnishing it on time is almost always worth it.
Key takeaways
- Section 194J — Professional / technical fee
- TDS rate applied: 10%
- No-TDS threshold: ₹30,000 a year
- TDS withheld: ₹10,000 — ₹90,000 reaches you (90%)
- On ₹6.00 L income, about ₹50,000 of the TDS comes back as a refund
- TDS is an advance, not a final tax — it's reconciled when you file
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Under 194J, ₹10,000 of your ₹1.00 L payment is held — ₹90,000 reaches you.
Plan the rest of your money life
Put this TDS in context — your total tax, in-hand salary, or the GST on a bill.
TDS = payment × section rate, charged only once the section's annual threshold is crossed. Rates and thresholds here are standard resident figures with PAN available and are illustrative — surcharge, cess and special payee rules aren't applied, and salary TDS (Section 192) follows the income-tax slabs instead. Tax rules change every Budget — treat these as planning estimates, not tax advice.
How TDS is calculated
TDS = Payment × (Section rate ÷ 100)
- TDS
- tax withheld at source
- Payment
- the invoice / payment amount
- Section rate
- flat rate set by the TDS section (20% if no PAN)
- Threshold
- annual limit below which no TDS is due
Worked example
With your inputs — a ₹1.00 L payment under Section 194J at 10%: the payment is above the ₹30,000 threshold, so TDS of ₹1.00 L × 10% = ₹10,000 is withheld and ₹90,000 is paid out. The withheld TDS is credited to your PAN and reconciled against your real tax when you file — any excess comes back as a refund.
TDS questions
Tax Deducted at Source is tax the payer withholds from certain payments — like professional fees, rent or interest — and deposits with the government on your behalf. You receive the payment net of TDS and the deducted amount is credited against your final tax.
No. TDS is only an advance instalment of tax, deducted at a flat section rate that ignores your actual slab, deductions and the basic exemption limit. Your real tax is computed on your total annual income when you file your return. If the TDS deducted exceeds that real tax — which is common — the excess comes back to you as a refund.
Each type of payment falls under a section of the Income Tax Act (194A, 194C, 194J and so on), and each section sets its own rate. This calculator uses the standard resident rates with PAN available; thresholds, surcharge and cess for specific payees aren't applied.
Section 206AA applies and TDS is deducted at the higher of 20% or the normal section rate. Toggling 'No PAN' here applies that rule, so a payment that would attract 10% is deducted at 20% instead.
Most sections have an annual exemption limit below which no TDS is deducted — for example professional fees under 194J only attract TDS once the annual payment crosses ₹30,000, and rent under 194I once it crosses ₹2,40,000. This calculator flags whether your payment is above or below the section's threshold, but the threshold is assessed on the full year's payments, not a single bill.
The deducted TDS shows up in your Form 26AS / AIS. When you file your return you claim it as credit against your total tax liability — if too much was deducted, the excess comes back as a refund.
The complete guide to TDS
What TDS is and why it exists
TDS, or Tax Deducted at Source, is the mechanism by which the government collects tax at the moment income is paid out rather than waiting until you file a return. The payer deducts a fixed percentage — set by the relevant section of the Income Tax Act — and deposits it against your PAN, paying you only the net amount. It keeps tax collection steady through the year and creates a paper trail of income.
How the rate is set by section
Every kind of payment falls under its own section: 194A for interest, 194C for contractor payments, 194H for commission, 194I for rent, 194J for professional and technical fees, 194O for e-commerce payouts. Each section carries its own rate — anywhere from 1% to 10% for residents with a PAN. Here, a ₹1.00 L payment under Section 194J attracts 10%, which works out to ₹10,000 of TDS.
Why TDS is not your final tax
The TDS rate is a flat figure for the type of payment — it takes no account of your slab, your deductions or the basic exemption limit. Your real tax is only known once your whole year's income is added up and the slabs applied. That is why TDS deducted at 10%often overshoots a low earner's actual liability: the excess is simply tax paid early, and it returns to you as a refund when you file.
The threshold below which no TDS applies
Most sections have an annual exemption limit, so small payments escape TDS entirely. Section 194J only deducts once the year's payments cross ₹30,000. The limit is assessed on the total paid to you in the year, not on a single bill — so several payments that each look small can still cross the threshold together. This calculator flags whether your figure is above or below the limit, but the real test is your cumulative annual total.
Why no PAN means a higher rate
If you don't furnish a PAN, Section 206AA forces the payer to deduct at the higher of 20% or the normal section rate. A payment that would attract 10% is instead hit at 20%— and without a PAN the credit can't be mapped to you cleanly, making it harder to reclaim. Giving your PAN on time is almost always the cheaper path.
How to claim the TDS back
TDS is never lost — it's an advance against your final tax. Whatever is deducted appears in your Form 26AS and AIS, linked to your PAN, and the payer issues a Form 16A certificate. When you file your return you claim it as credit against your total liability; if more was withheld than you owe, the excess is refunded to your bank account. Treat every figure here as an illustrative planning estimate — rates, thresholds, surcharge and cess change with each Budget, and salary TDS follows the income-tax slabs rather than a fixed section rate. This is not tax advice.