How to Calculate TDS — Free Deduction Guide All Sections 2026-27
TDS Calculator FY 2026-27
Calculate Tax Deducted at Source for non-salary payments under Section 194 series (residents) and Section 195 (non-residents). Updated for Finance Act 2025 amendments effective 1 April 2025 onwards.
Pick the payment section. Threshold + rate auto-populate per current FY 2026-27 rules. Input label and basis change per section (per-payment / per-month / annual).
Note on section references (FY 2026-27): With effect from 01.04.2026, the Income Tax Act 2025 replaces the Income Tax Act 1961. All TDS provisions previously housed in Sections 194 to 194T have been consolidated into a single umbrella Section 393 of the new Act, with sub-tables and payment codes. The legacy section numbers are shown in square brackets, since most Form 26AS entries, TRACES portal references and CA practice tools still use the old format during the transition period. Separately, Sections 206AB and 206CCA (higher TDS/TCS for non-filers) and Section 206C(1H) (TCS on sale of goods) have been REMOVED by the Finance Act 2025 w.e.f. 01.04.2025.
Threshold basis:–.
–
The amount being paid right now (this invoice / instalment)
Total expected payments to this deductee for the full FY
Auto-populated; override only for concessional / lower deduction certificate
TDS Calculation Result
Annual Threshold–
Per-Payment Threshold–
Threshold Met?–
Applied Rate–
TDS on Current Payment (Rs.)–
Cess (4%)–
Net Payable to Deductee (Rs.)–
Total TDS DeductedRs. 0
Enter amount to see calculation.
Disclaimer: Rates and thresholds reflect Finance Act 2025 amendments effective 1 April 2025 for FY 2026-27. This is a quick estimator for the most-used Section 194 sub-sections. Actual TDS deduction may vary based on lower-deduction certificates (Sec 197), specific CBDT notifications, treaty provisions, and case facts. Verify section applicability and consult a qualified Chartered Accountant before deduction or filing. CalcGuru disclaims all liability for decisions taken solely on this output.
NRI TDS Calculator (Section 195)
Payments to non-residents are governed by Section 195. Rate depends on income type. DTAA may offer concessional rates if Tax Residency Certificate (TRC) and Form 10F are available.
Gross amount before any deduction
Auto-populated; override for DTAA rate
NRI TDS Calculation Result (Section 195)
Base Rate–
Surcharge Slab–
Base TDS (Rs.)–
Surcharge (Rs.)–
Cess (4%)–
Net Payable to NR (Rs.)–
Total TDS DeductedRs. 0
Enter payment amount to see calculation.
Disclaimer: Section 195 rates reflect FY 2026-27 (Finance Act 2024 + Finance Act 2025). Surcharge slabs are illustrative; actual surcharge depends on the NRI’s total Indian income and applicable regime. DTAA concessional rates require a valid Tax Residency Certificate, Form 10F, and (where applicable) Form 15CA / 15CB. CalcGuru is an estimator only – verify with current CBDT notifications and engage a qualified Chartered Accountant before deduction or remittance. No liability is accepted for decisions taken solely on this output.
Related Calculators
Other tools to help you plan your taxes for FY 2026-27.
Download the offline TDS rate chart with all Section 194 / 195 rates, thresholds and basis flags. Filter by section, lookup rates instantly, no formulas to remember.
What TDS rates and thresholds apply for FY 2026-27?
This tool covers the major TDS provisions under Section 393 of the Income-tax Act, 2025, which consolidates the earlier Sections 194 to 194T and applies from AY 2027-28. Rates and limits reflect the Budget 2025 rationalisation, for example: bank interest ₹50,000 (₹1,00,000 for senior citizens) and non-bank interest ₹10,000 under 194A; ₹30,000 per contract or ₹1,00,000 in aggregate under 194C; ₹50,000 for professional or technical fees under 194J; ₹20,000 for commission or brokerage under 194H; ₹50,000 per month for rent under 194-I; and ₹10,000 for dividend under 194.
What happens if the deductee does not provide a PAN?
Under Section 206AA, TDS is deducted at the higher of the applicable section rate or 20%. Tick the No-PAN box in the calculator and it applies this higher rate. For purchase of goods (194Q) and e-commerce (194O), the no-PAN rate is 5%. A valid PAN of the deductee is therefore essential to avoid a higher deduction.
Is surcharge or cess added to TDS?
For payments to residents, no surcharge or health and education cess is added — TDS is the flat section rate. For payments to non-residents and foreign companies under Section 195, TDS is increased by the applicable surcharge (based on the income slab) plus 4% Health and Education cess. Where a Double Taxation Avoidance Agreement provides a lower rate, that rate can be applied if the deductee furnishes a valid Tax Residency Certificate and Form 10F.
How is TDS on rent calculated after Budget 2025?
From FY 2025-26, the 194-I threshold is ₹50,000 per month or part of a month, replacing the earlier ₹2,40,000 annual limit. Rent for land or building is deducted at 10% and rent for plant and machinery at 2%. Individuals and HUFs not liable to a tax audit deduct under Section 194-IB at 2% where the monthly rent exceeds ₹50,000.
When must TDS be deposited and the return filed?
TDS deducted must generally be deposited by the 7th of the following month; for deductions in March, the due date is 30 April. Quarterly TDS statements are filed in Form 26Q for residents and Form 27Q for non-residents, due by 31 July, 31 October, 31 January and 31 May. Late deduction or deposit attracts interest at 1% or 1.5% per month, and late filing of the statement attracts a fee of ₹200 per day under Section 234E.
This calculator gives an indicative TDS estimate for general guidance and is not tax advice. Actual deduction depends on the nature of payment and the deductee’s status; please confirm the position with your Chartered Accountant.
