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Indian TDS Tax Calculator — Professional, Rent & Salary splits for 2026

This calculator uses the official TDS rates (1%, 2%, 5%, 10%) defined under Sections 194C, 194J, and 194I of the Income Tax Act 1961. It applies the 20% penalty rate under Section 206AA if a valid PAN is not provided.

1. Transaction Specifications

Frequently Asked Questions (FAQ)

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

The TDS rate is 10% for professional services if the annual transaction exceeds ₹30,000. For technical services, it is 2% under the same section.

What is the penalty TDS rate if a contractor does not provide a PAN?

Under Section 206AA, if a payee fails to provide a valid PAN, the deductor must apply a flat penalty rate of 20% (or the specified rate, whichever is higher).

What is the TDS threshold limit for rent payments?

For business entities, TDS on rent under Section 194I applies if the annual rent exceeds ₹2,400,000. For individuals, Section 194IB applies if monthly rent exceeds ₹50,000.

How do I claim a refund for excess TDS deducted?

You can claim a refund by filing your Income Tax Return (ITR) at the end of the financial year. The Income Tax Department will refund the excess after processing.

Where can I view my total TDS deductions online?

You can view all TDS deductions made under your PAN by downloading Form 26AS from the TRACES website or by checking your tax passbook on the e-filing portal.

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About This Calculator

Target Audience: Salaried taxpayers, investors & retirees planning Indian tax & wealth growth

💡 What Does This Calculator Do?

This calculator computes the Tax Deducted at Source (TDS) for various income types under the Indian Income Tax Act. It supports different payment types (Salary, FD Interest, Rent, Contractor payments, and Professional fees) and handles PAN availability rules.

engine_type: compiled | format: inr

📋 How to Use It

  1. 1
    Payment Type: Select the type of payment being made (e.g., Professional Fees, Rent, FD Interest).
  2. 2
    Amount (₹): Enter the payment amount.
  3. 3
    PAN Available: Select whether the payee has submitted their Permanent Account Number (PAN). Without a PAN, TDS is cut at a flat 20%.

🧬 The Logic Explained Simply

  • The Concept: TDS is an advance tax collected by the government at the source of income. The entity making the payment is responsible for deducting the tax and depositing it with the government. If you do not provide a valid PAN card, the deduction rate increases significantly to a mandatory 20%.
  • The Formula:
  • TDS Rate is determined based on payment type and PAN status.
  • TDS Amount = Payment Amount × TDS Rate (%)
  • Net Amount Paid = Payment Amount - TDS Amount

💡 Real-World Calculation Breakdown

For example, you receive professional fees of ₹1,00,000.

  • Case 1: You have a PAN card. The TDS rate for professional fees is 10%.
  • TDS deducted = ₹1,00,000 × 10% = ₹10,000. Net received = ₹90,000.
  • Case 2: You do not have a PAN card. The rate defaults to 20%.
  • TDS deducted = ₹1,00,000 × 20% = ₹20,000. Net received = ₹80,000.

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