💰 Tax Deducted at Source

TDS Calculator – Tax Deducted at Source

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💰 What is TDS?

TDS (Tax Deducted at Source) is deducted by the payer at the time of payment and deposited with the government. It reduces tax evasion and ensures continuous tax collection throughout the year.

Common TDS Sections and Rates

Section	Payment Type	Rate
192	Salary	As per slab
194C	Contractor payments	1% (individual), 2% (company)
194H	Commission/Brokerage	5%
194I	Rent	10%
194J	Professional/Technical fees	10%
194A	Interest (other than securities)	10%

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📄 TDS Return Filing for Deductors

Entities deducting TDS must file quarterly TDS returns and issue TDS certificates to the deductee.

Form	Applicable For	Due Date (Quarterly)
Form 24Q	TDS on Salary	31st of month after quarter
Form 26Q	TDS on payments other than salary	31st of month after quarter
Form 27Q	TDS on payments to non-residents	31st of month after quarter

TDS Certificates

Form 16: Annual TDS certificate for salary income, issued by employer by June 15
Form 16A: TDS certificate for non-salary payments (rent, professional fees, etc.), issued quarterly

📋 Lower/Nil TDS Deduction Certificate

If your actual tax liability is lower than the standard TDS rate would deduct, you can apply for a Lower or Nil TDS Deduction Certificate (Form 13) from the Income Tax Department, which instructs deductors to apply a reduced rate.

💡 Who Should Apply: Freelancers/consultants whose actual tax liability (after deductions) is significantly lower than the flat 10% TDS rate under Section 194J often benefit from applying for this certificate to improve cash flow rather than waiting for refunds.

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⚠ Higher TDS Rate Without PAN

If the deductee does not furnish PAN, TDS is deducted at a higher rate — typically 20% or the applicable rate, whichever is higher — as per Section 206AA of the Income Tax Act.

Scenario	TDS Rate
PAN furnished	Standard rate (as per section)
PAN not furnished	20% or standard rate, whichever higher
Non-filer of ITR (206AB)	Higher of: 2x standard rate or 5%

💰 Claiming TDS Refund

If your total TDS deducted exceeds actual tax liability, file your ITR to claim a refund. Refunds are typically processed within 20-45 days of e-verification, credited directly to your bank account linked with PAN.

❓ Frequently Asked Questions

What is TDS? +

Tax Deducted at Source (TDS) is a mechanism where tax is deducted by the payer at the time of making certain payments like salary, rent, professional fees, or interest, and deposited with the government on behalf of the recipient.

What are common TDS rates in India? +

Common TDS rates: Salary (as per slab), Professional fees 194J (10%), Rent 194I (10%), Interest 194A (10%), Contractor payments 194C (1-2%), Commission 194H (5%). Rates may change per Union Budget.

Can I claim refund if excess TDS is deducted? +

Yes, if TDS deducted exceeds your actual tax liability, you can claim a refund by filing your Income Tax Return (ITR). The excess amount is refunded to your bank account after processing by the IT department.

What is TDS on salary? +

TDS on salary is calculated based on your projected annual income, applicable tax slab (new or old regime), and declared deductions. Employer deducts this monthly and deposits with the government, reflected in Form 16 issued annually.

What happens if TDS is not deducted? +

If TDS is not deducted or deposited when required, the deductor can face penalty and interest under Income Tax Act. The recipient must still declare and pay tax on the income even if TDS was not properly deducted.

How do I check my TDS deducted? +

Check Form 26AS or the Annual Information Statement (AIS) on the Income Tax e-filing portal, which shows all TDS deducted by various deductors (employer, bank, tenant, clients) against your PAN.