What is TDS?
TDS (Tax Deducted at Source) is tax the payer deducts before paying you and deposits with the government. It applies to salaries, professional fees, rent, commission, property sale and more. You can claim the deducted amount as a credit against your total tax liability when filing your return.
Formula
TDS is a flat percentage of the payment amount:
TDS = Payment × (section rate / 100) Net Amount = Payment − TDS Common rates: 194C (contractor, individual/HUF): 1% 194J (professional fees): 10% 194I (rent, land/building): 10% 194H (commission): 5% (2% from 1 Apr 2025) 194IA (property > ₹50L): 1% 192A (EPF withdrawal): 10% 194N (cash withdrawal > ₹1Cr): 2%
How to use this calculator
Enter the payment amount and select the relevant TDS section. The calculator shows the TDS deducted at the applicable rate and the net amount you receive. Rates shown are indicative — always confirm against current CBDT notifications.