TDS Calculator
FY 2025-26 · Section-wise Rates · With & Without PAN
AdSense 728×90
TDS Details
Payment Type
Annual Payment Amount (₹)
PAN Available?
Yes — Normal Rate
No — Higher Rate (20%)
Section 194A — Bank / FD Interest
TDS @10% if interest exceeds ₹40,000/year (₹50,000 for senior citizens). @20% without PAN.
TDS Amount
₹0
@ 10% of ₹5,00,000
Gross Payment
₹0
Before TDS
Net Payment
₹0
After TDS deducted
TDS Breakdown
Gross Amount₹0
TDS Rate10%
Threshold Limit₹40,000
TDS Deducted₹0
Net Amount Received₹0
AdSense 300×250
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Frequently Asked Questions
TDS (Tax Deducted at Source) is a mechanism where the payer deducts income tax before making certain payments. It applies to salary, interest, rent, professional fees, commission, and more. The deducted amount is deposited with the government and credited against your total tax liability when you file your ITR.
Without a valid PAN, TDS is deducted at a higher rate of 20% (or the applicable rate, whichever is higher) under Section 206AA. This applies across all TDS sections. Always provide your PAN to the deductor to avoid excess deduction.
TDS credit is automatically available in your Annual Information Statement (AIS) and Form 26AS. When you file your ITR, the TDS already deducted is adjusted against your total tax liability. If excess TDS was deducted, you'll receive a refund from the Income Tax department.
Under Section 194IB, if you pay rent exceeding ₹50,000 per month to an individual or HUF landlord, you must deduct TDS @5% (under Section 194IB for individuals, not requiring TAN). Under 194I (for businesses), the threshold is ₹2,40,000/year and the rate is 10% for land/building.
No. TDS is an advance tax payment, not the final tax. Your actual tax liability is calculated when you file your ITR based on your total income. If your total income is below the taxable limit, you can claim a full refund of TDS by filing your return.