TDS means Tax Deducted at Source as per Income Tax Act. It is deducted on salary, interest, contract payments and other specified transactions. This tool helps you compute TDS section-wise.

How to calculate TDS using this calculator?

Select the relevant TDS section, nature of payment, enter payment amount and dates. The calculator automatically applies the applicable rate, higher rate checks under sections 206AA and 206AB, and computes interest and late fee estimates as per the Income Tax Act, 1961.

Smart TDS Calculator

Section-wise TDS with nature-based rate selection, higher rate checks & due date calculation.

TDS • Sections • 206AA • 206AB

Input Details

Step 1: Choose Section • Step 2: Choose Nature / Rate Option

TDS Section (Searchable) i

Financial Year i

Nature / Rate Option i

Deductee Type i

Payment Amount (₹) i

Date of Payment / Credit i

PAN Available? i

Yes No

Specified Person u/s 206AB? i

No Yes

Deductor Type i

Non-Government Government

TDS Deposit Date (for interest) i

Surcharge (optional) i

Apply 4% Health & Education Cess? i

No Yes

Computation Summary

Auto-selected rates with higher rate logic

Gross Payment Amount

₹ 0.00

Section: –

Effective TDS Rate

0.00%

Base: –

Total TDS to Deduct

₹ 0.00

Basic: ₹0.00 | Surch.: ₹0.00 | Cess: ₹0.00

Net Payment to Deductee

₹ 0.00

Amount payable after TDS.

Deposit Due Date

–

Days remaining: –

Interest & Late Fee (Estimate)

Interest: ₹ 0.00

Late fee (234E) est.: ₹ 0.00

Detailed Breakdown

Parameter	Value
Base Rate (selected)	0.00%
Higher Rate (No PAN - 206AA)	–
Higher Rate (206AB)	–
Final Effective Rate	0.00%
Basic TDS Amount	₹ 0.00
Surcharge Amount	₹ 0.00
Health & Education Cess	₹ 0.00
Total TDS	₹ 0.00
Threshold Check	–
Remark	–

Section Information & Compliance

Nature-wise rates, thresholds & quarterly due dates

Selected Section Details

Select a TDS section to view description, nature-wise rate options & thresholds.

TDS Return Due Dates (Quarterly)

Quarter	Period	Due Date

Q1: 31 July • Q2: 31 October • Q3: 31 January • Q4: 31 May (subject to changes / extensions by CBDT).

Late Fee / Penalty (234E – estimate) ▼

Late fee u/s 234E: ₹200 per day of delay in filing TDS statement, capped at TDS amount.

Delay in filing TDS statement (days)

This is an approximate working. For exact levy and relief, refer to the Income Tax Act, Rules and CBDT circulars.

Disclaimer & Guidance ▼

• This tool uses broadly indicative TDS rates and thresholds based on common understanding of Finance Act 2024-25.
• DTAA relief, special rates, exemptions, declarations (Form 15G/15H), lower/nil deduction certificates (197) etc. are not fully captured.
• Please treat this as a working / planning tool only. Always consult your Chartered Accountant / tax advisor and refer to the Income Tax Act, 1961, Rules & latest CBDT notifications before finalising decisions.