Free Tool
TDS Calculator FY 2025-26
Calculate Tax Deducted at Source (TDS) on various payments with accurate rates and thresholds as per the Income Tax Act.
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Budget 2025 changes effective from April 1, 2025
Threshold: ₹30,000/single or ₹1,00,000/yrRate: 1% (Individual/HUF) / 2% (Others)
TDS on payment to contractors
Old Act (1961): Section 194C | New Act (2025): Section 393(1)
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TDS Rates Reference (FY 2025-26)
| Payment Type | Section (Old) | Section (New) | Threshold | Rate |
|---|---|---|---|---|
| Salary | 192 | 391 | ₹15,000/month | As per slabs |
| Rent (Land/Building) | 194-IB/194I | 393(2) | ₹50,000/month | 2% (Individual) / 10% (Company) |
| Rent (Plant/Machinery) | 194I | 393(2) | ₹50,000/month | 2% (Individual) / 10% (Company) |
| Contractor | 194C | 393(1) | ₹30,000/single or ₹1,00,000/yr | 1% (Individual/HUF) / 2% (Others) |
| Professional Fees | 194J | 393(1) | ₹50,000/yr | 10% (Normal) / 2% (Call Center) |
| Interest | 194A | 394(1) | ₹1,00,000 (Sr.Cit) / ₹50,000 (Bank) / ₹10,000 (Others) | 10% |
| Commission | 194H | 393(1) | ₹20,000/yr | 2% |
| Dividend | 194 | 391 | ₹10,000/yr | 10% |
| Royalty | 194J | 393(1) | ₹50,000/yr | 2% (Royalty) / 10% (FTS) |
| Insurance Commission | 194D | 393(1) | ₹20,000/yr | 2% |
Key Changes (Budget 2025)
- • Interest (194A): Threshold increased to ₹1 lakh for senior citizens
- • Professional Fees (194J): Threshold increased from ₹30,000 to ₹50,000
- • Commission (194H): Threshold increased from ₹15,000 to ₹20,000
- • Insurance Commission (194D): Threshold increased from ₹15,000 to ₹20,000
- • Dividend (194): Threshold increased from ₹5,000 to ₹10,000
- • Rent (194-I): Changed to ₹50,000/month from ₹2.4 lakh/year
- • Removal of higher TDS rates for non-filers (Section 206AB & 206CCA)
- • TCS removed on sale of goods (Section 206C(1H))
Disclaimer: This calculator provides estimates based on current tax laws and should be used for reference only. Actual tax liability may vary based on individual circumstances. Please consult a qualified CA or tax professional for accurate tax advice.