TDS Calculator
Calculate Tax Deducted at Source for various categories
About TDS
TDS (Tax Deducted at Source) is a means of collecting income tax under the Indian Income Tax Act. The payer deducts tax at the time of making payment and deposits it with the government.
Select TDS Category
Professional/Technical Fees
Section
Section 194J
TDS Rate
10%
Threshold
₹30,000
Fees for professional or technical services
Enter Details
Threshold limit: ₹30,000
If PAN is not available, TDS will be deducted at 20% (higher rate)
Calculation Results
Quick Reference - TDS Rates & Thresholds
| Category | Section | TDS Rate | Threshold |
|---|---|---|---|
| Salary | Section 192 | 0% | ₹2,50,000 |
| Interest on Securities | Section 193 | 10% | ₹5,000 |
| Fixed Deposit Interest | Section 194A | 10% | ₹40,000 |
| Dividend Income | Section 194 | 10% | ₹5,000 |
| Commission/Brokerage | Section 194H | 5% | ₹15,000 |
| Rent - Plant & Machinery | Section 194I | 2% | ₹6,00,000 |
| Rent - Land/Building | Section 194IB | 10% | ₹6,00,000 |
| Professional/Technical Fees | Section 194J | 10% | ₹30,000 |
| Contractor Payments | Section 194C | 1% | ₹30,000 |
| Lottery/Game Shows | Section 194B | 30% | ₹10,000 |
Frequently Asked Questions
TDS (Tax Deducted at Source) is a system where tax is deducted at the time of payment. It applies to salaries, interest, rent, professional fees, and other specified payments when they exceed threshold limits.
Common TDS sections include: 192 (Salary - as per slab), 194A (Interest - 10%), 194C (Contractors - 1%/2%), 194H (Commission - 5%), 194I (Rent - 10%), 194J (Professional fees - 10%).
If TDS is not deducted when required, the deductor may face penalties including interest at 1% per month for late deduction and 1.5% per month for late deposit. The expense may also be disallowed.
Yes, if TDS deducted exceeds your actual tax liability, you can claim a refund by filing your income tax return. The refund is processed after the ITR is verified and assessed.