TDS Calculator
Tax Deducted at Source rates and thresholds for FY 2025-26. Enter payment type and annual amount to see TDS and net receipt.
Payment details
Sec 194J — Professional fees
Since the annual payment ₹5,00,000 exceeds the threshold of ₹50,000, TDS at 10% is deducted.
Frequently asked questions
What is TDS?
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Tax Deducted at Source — the payer withholds a percentage of the payment and deposits it with the government. It is credited to the payee's PAN and adjusted against their final tax liability when filing returns.
When is TDS not deducted?
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If the payment in a financial year is below the specified threshold for that section. Payees can also submit Form 15G/15H (for FD interest, dividend etc.) to avoid TDS if income is below taxable limits.
What if I have no PAN?
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TDS is deducted at 20% (or higher of the normal rate and 20%) under Section 206AA when the payee fails to furnish PAN.
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