What is TDS and who needs to deduct it?

TDS (Tax Deducted at Source) is a mechanism where the payer deducts income tax before making payment to the recipient. Any business, company, or individual making specified payments above threshold limits must deduct TDS and deposit it with the government by the 7th of the following month. TDS is credited to the deductees Form 26AS and can be claimed against their final tax liability.

What is the TDS rate for professional services under Section 194J?

Under Section 194J for FY 2024-25, TDS is 10% for professional services (doctors, lawyers, architects, CAs, consultants) and 2% for technical services (software support, maintenance). The threshold is ₹30,000 per year — no TDS below this. Our calculator handles both rates based on your service type selection.

When must TDS be deposited with the government?

TDS must be deposited by the 7th of the following month for most payments. Exception: TDS deducted in March must be deposited by April 30th. Late deposits attract interest at 1.5% per month under Section 201(1A). File quarterly TDS returns in Form 24Q (salary) or 26Q (non-salary) within 31 days of quarter end.

What is the difference between TDS for Individual/HUF vs Company under 194C?

For contractor payments under Section 194C, the TDS rate is 1% if the payee is an Individual or HUF, and 2% if the payee is a Company, Firm, LLP, or Co-operative Society. The threshold is ₹30,000 per single payment or ₹1 lakh aggregate in a financial year. Our calculator asks for the payee type to apply the correct rate.

Can TDS be avoided with Form 15G or 15H?

Yes — individuals with income below the taxable limit can submit Form 15G (below 60 years) or Form 15H (senior citizens above 60) to the payer to request nil or lower TDS on interest income (Section 194A). This declaration is valid for one financial year and must be submitted at the start of each year. It cannot be used for TDS on professional fees or salary.

📋

TDS Calculator — All Sections FY 2024-25

Calculate TDS for professional fees, salary, rent, contractor payments. All major sections. Free TDS calculator India.

About this tool

Calculate Tax Deducted at Source (TDS) for any payment type using FY 2024-25 rates. This TDS calculator covers all major sections of the Income Tax Act — Section 192 (salary), 194J (professional fees), 194C (contractor payments), 194I (rent), 194A (interest), 194H (commission), and more. Enter the payment amount, select the applicable section, and instantly see the TDS amount, health and education cess, and net amount payable to the deductee.

📅 FY 2024–25 TDS rates as per Income Tax Act

TDS Section

ℹ️ 1% for Individual/HUF payee, 2% for Company/Firm/Others. Single payment threshold ₹30K or aggregate ₹1L/year.

Payee / Service Type

Payment Amount (₹)

₹

TDS applicable above: ₹30,000

Non-Resident (NR/NRI) payeeApply 10% surcharge (payments above ₹50L)

Section 194C Rates

Individual / HUF: 1%

Company / Firm / Others: 2%

Non-Resident: 2%

📋

Select a section and enter the amount

How we calculate this

All calculations run entirely in your browser — no data is sent to any server. Here is exactly how this tool works:

Select the applicable TDS section based on the nature of payment — professional fees (194J), contractor (194C), rent (194I), salary (192), or others
Enter the payment amount in rupees
For Section 194C (contractor) and 194J (professional/technical services), select the payee type — Individual/HUF or Company/Firm — as rates differ
Check the Non-Resident box if the payee is an NRI or foreign company
Instantly see TDS amount, cess, total deduction, net payable, and deposit deadline

Frequently Asked Questions

Related Tools

GST Calculator — CGST, SGST & IGST

Calculate GST at 5%, 12%, 18% or 28%. Shows CGST+SGST for intra-state an…

Income Tax Calculator FY 2024–25 — Old vs New Regime

Compare income tax under Old vs New regime FY 2024-25. Includes 80C, HRA…

Take Home Salary Calculator — CTC to In-Hand

Calculate monthly in-hand salary from CTC. PF, professional tax, income …

🔒100% Private — runs in your browser

⚡No uploads — instant results

🆓Always free — no sign-up

📱Works on mobile & desktop