TDS Calculator
Tax deducted at source across common sections, with the higher rate where PAN is not furnished.
Formula
TDS = payment × section rate (doubled if PAN not furnished)
Tips
- Each section carries its own threshold below which no TDS is required. This tool applies the rate; check the current threshold for the section before deciding not to deduct.
- Section 206AA requires deduction at the higher of the section rate or 20% where the payee has not furnished a PAN.
- TDS is generally deducted at payment or credit, whichever is earlier, and must be deposited by the 7th of the following month.
- Failure to deduct can mean the expense is disallowed, not merely a penalty — often the larger cost.
Frequently asked questions
Do these rates change?
Yes, most commonly at each Union Budget, and thresholds change more often than rates. Verify against the current TDS rate chart on the Income Tax Department site before running a payment cycle.