What is TDS and who deducts it?

TDS (Tax Deducted at Source) is a method of collecting income tax where the payer deducts tax before making a payment. Employers deduct TDS on salary (Sec 192), tenants on rent above Rs.50,000/month (Sec 194-IB), businesses on professional fees (Sec 194J), banks on interest (Sec 194A), and property buyers on sale above Rs.50 Lakh (Sec 194-IA).

What are the new tax slabs for FY 2025-26 under New Regime?

0-4 Lakh: Nil, 4-8 Lakh: 5%, 8-12 Lakh: 10%, 12-16 Lakh: 15%, 16-20 Lakh: 20%, 20-24 Lakh: 25%, Above 24 Lakh: 30%. Standard deduction is Rs.75,000 and Section 87A rebate of up to Rs.60,000 applies for taxable income up to Rs.12 Lakh.

What is the TDS rate on rent?

Under Section 194-IB, if monthly rent exceeds Rs.50,000, the tenant must deduct TDS at 2% on the rent amount. This applies to individual and HUF tenants who are not liable for tax audit.

How is TDS on property sale calculated?

Under Section 194-IA, the buyer deducts TDS at 1% on the total sale consideration if the property value exceeds Rs.50 Lakh. The TDS is on the full amount, not just the excess over 50 Lakh.

Which tax regime is better for salary TDS?

It depends on your deductions. If your total deductions (80C, 80D, HRA, home loan, NPS) exceed Rs.3-4 Lakh, the Old Regime may be better. Otherwise, the New Regime with lower slab rates is usually more beneficial. Our calculator compares both and recommends the better option.

TDS Calculator India

Calculate TDS on salary, rent, professional fees, interest & property sale for FY 2025-26. Old vs New regime comparison.

FY:

Salary Details

Annual Salary / CTC (Rs.)

Old Regime Deductions

80C (PPF, ELSS, LIC)

80D (Health Insurance)

HRA Exemption

80CCD(1B) NPS

Sec 24b Home Loan Interest

Section 192: Employer deducts TDS on salary based on estimated annual income and applicable tax slab.

New Regime is default from FY 2023-24. Old Regime allows deductions under 80C, 80D, HRA, etc.

TDS Calculation

Enter values on the left to see TDS calculation

All calculations happen in your browser. Your data never leaves your device.

TDS Calculator India कसरी प्रयोग गर्ने

1
Select the TDS type: Salary, Rent, Professional Fees, Interest, or Property Sale.
2
Choose the Financial Year (FY 2024-25, 2025-26, or 2026-27).
3
Enter the relevant amount and deduction details.
4
For salary, view Old vs New Regime comparison with monthly and annual TDS breakdown.
5
Copy the results or click "Try Example" to see a sample calculation.

TDS Calculator India बारेमा

India's most comprehensive TDS (Tax Deducted at Source) Calculator covering all major TDS sections. Calculate TDS on Salary (Section 192) with full Old vs New Tax Regime comparison, TDS on Rent (Section 194-IB), Professional/Technical Fees (Section 194J), Interest Income (Section 194A), and Property Sale (Section 194-IA). For salary TDS, enter your annual CTC along with deductions under Section 80C, 80D, HRA exemption, NPS (80CCD), and home loan interest (Section 24b). The calculator shows a side-by-side comparison of Old and New Tax Regime with taxable income, tax, cess, monthly/annual TDS, and recommends which regime saves you more. Updated with Budget 2025 changes for FY 2025-26: New Regime slabs (0-4L Nil, 4-8L 5%, 8-12L 10%, 12-16L 15%, 16-20L 20%, 20-24L 25%, above 24L 30%), Rs.75,000 standard deduction, and Section 87A rebate up to Rs.60,000 for income up to 12 Lakh. All calculations are instant, run entirely in your browser, and support FY 2024-25, 2025-26, and 2026-27.

TDS Calculator India बारेमा बारम्बार सोधिने प्रश्नहरू

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