TDS Calculator India — FY 2025-26
Calculate the TDS to be deducted on salary, payments, and other income. For India. Uses current FY 2025-26 data.
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Total annual amount being paid
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Total deductions declared by employee (80C, HRA, NPS etc.)
Common questions — India
What is TDS and how does it work?
TDS (Tax Deducted at Source) is a mechanism where tax is deducted at the payment source. The payer (deductor) deducts tax and remits it to the government. The payee receives net payment and gets credit for TDS deducted, visible in Form 26AS and AIS.
When is TDS not applicable?
TDS is not required if the payment is below the specified threshold for that section: salary TDS is always applicable above the basic exemption, but professional fees/rent have thresholds. Payees can submit Form 15G (individuals below 60) or 15H (senior citizens) to declare nil taxable income and request no TDS deduction.
What happens if I don't deduct TDS?
Non-deduction attracts: (1) Disallowance of 30% of the payment as business expense, (2) Interest at 1% per month from the date it was due to be deducted, (3) Penalty equal to the TDS amount (Section 271C). Deduct TDS correctly — the financial and legal risk isn't worth saving the hassle.
What is Form 16 and Form 16A?
Form 16: TDS certificate for salary (issued annually by employer). Form 16A: TDS certificate for non-salary payments (issued quarterly by deductor). Both show TDS deducted and deposited, and are essential for the payee's tax filing. Generate them through TRACES portal.
What is the due date for TDS deposit?
For all payments other than March: TDS must be deposited by the 7th of the following month. For March payments: deposit by April 30. Government deductors: same day as TDS deduction for tax paid without challan; 7th of next month for challan payments.