TDS
Tax Deducted at Source — income tax that the payer deducts from your payment and remits to the government on your behalf.
Definition
TDS is the income tax collected upfront by the payer (employer, bank, client, tenant) at the moment of payment. It is then deposited to the government against your PAN and shows up in Form 26AS. At the end of the financial year, your actual tax is computed and TDS is adjusted against it — excess is refunded, shortfall is paid as self-assessment tax.
Common sections: 192 (salary, at slab rate), 194A (interest, 10% above ₹40K/bank/year), 194J (professional fees, 10% above ₹30K), 194I (rent, 10% above ₹2.4L), 194C (contractor, 1-2%), 194S (crypto, 1% on every sale above ₹10K). Without PAN, TDS goes to 20% across most sections.
Calculators that use this
TDS
Calculate TDS on salary, interest, professional fees, rent, and contractor payments under sections 192/194A/194C/194I/194J — with PAN-flag handling.
Open calculatorTax Refund
Estimate your income tax refund (or additional tax due) by comparing TDS + advance tax paid against actual tax liability across both old and new regimes.
Open calculatorFreelancer Tax
Plan quarterly advance tax for freelancers under Section 44ADA presumptive (50% deemed) or actual expenses, factoring 10% TDS deducted by clients.
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