Calculator
TDS Calculator
TDS (Tax Deducted at Source) is tax the payer holds back from a payment and deposits with the government on the recipient’s behalf. This calculator takes a gross payment and a TDS rate and shows both the tax deducted and the net amount the recipient actually receives. It is useful for businesses deducting TDS on professional fees, contractor bills or rent, and for freelancers and landlords checking how much will be withheld. The deducted tax is not lost — it appears in your Form 26AS / AIS and is adjusted against your final tax liability when you file.
Gross amount before TDS is deducted.
Rate under the applicable section (e.g. 10% for 194J).
TDS vs net payable
- TDS deducted₹10,00010%
- Net payable₹90,00090%
TDS is computed on the amount before any GST in most cases (check the specific section). The rate depends on the nature of the payment and the section that applies; thresholds below which no TDS is required also vary by section. This is a simple rate-times-amount estimate — confirm the correct section, threshold and rate before deducting or depositing.
What your result means
- TDS is not an extra tax — it is tax collected in advance, which you adjust against your final liability when filing your return.
- Whatever is deducted shows up in your Form 26AS and AIS; always reconcile against these before filing so you claim the full credit.
- If you are the deductor, deposit the TDS by the 7th of the next month (30 April for March) to avoid interest and penalties.
How to use this calculator
- Enter the gross payment amount before any tax is withheld.
- Enter the TDS rate for the applicable section (e.g. 10% for professional fees).
- Read the TDS deducted — this is what the payer deposits with the government.
- Read the net amount payable — this is what actually reaches the recipient.
- Match the rate to your section and confirm the payment crosses the section’s threshold.
The formula
TDS = payment amount × TDS rate ÷ 100. Net amount payable = payment amount − TDS. The payer deposits the TDS with the government and pays the net amount to the recipient, who later claims credit for the TDS while filing their return.
Worked example
A company pays a consultant ₹1,00,000 for professional services under Section 194J (10%): TDS = 1,00,000 × 10 ÷ 100 = ₹10,000. The consultant receives the net ₹90,000, and the ₹10,000 is deposited against the consultant’s PAN. When the consultant files their ITR, that ₹10,000 shows up in Form 26AS and is set off against their total tax — so if their final liability is ₹8,000, they get a ₹2,000 refund.
When to use it
- A business deducting TDS on consultant or contractor invoices before paying.
- A freelancer checking how much a client will withhold from a fee.
- A tenant computing TDS on rent above the section threshold.
- Reconciling the net credit in a bank statement against the gross invoice.