Is this an extra tax?

No. It is an advance instalment of the tax you already owe, collected by the payer. When you file, it is credited against your liability, and any excess is refunded.

What happens without a PAN?

The rate rises to twenty per cent or the section rate, whichever is higher. On low-rate sections this more than doubles the deduction, and the credit is also harder to claim.

How do I know which section applies?

By the nature of the payment: professional fees, contract work, commission, rent, interest and dividend each have their own. Where a payment could plausibly fall under two, the classification is the payer's responsibility and worth agreeing in writing.

Why does the tool let me override the rate?

Because thresholds and rates are amended at Budgets, and because a lower deduction certificate can authorise a reduced rate for a specific payee. The stated year tells you what the built-in figures encode.

TDS Calculator

Deduction by section, with the threshold and the no-PAN rate.

Everything runs inside your browser. Your files never leave your device.

Result

The result appears here as you type.

Ask about TDS Calculator

Questions about what this tool does, which option to pick, or what it can and cannot handle.

The question you type here is sent to an AI provider to be answered — your files and whatever you put in the tool above are not, and the assistant cannot see them. Answers are generated and can be wrong. The tool itself is not guessing: it runs deterministic code on your device.

About the TDS Calculator

Tax deducted at source is your own tax, collected early by whoever is paying you. It is not an extra charge and not a final settlement — it is credited against your liability when you file, and if too much was deducted you get it back.

This works out the deduction for the common sections, shows the threshold below which nothing is deducted, and applies the higher rate that follows when no permanent account number is on file. That last provision catches people out regularly: without a PAN the rate rises to twenty per cent or the section rate, whichever is greater, which on a small commission payment can more than double the deduction.

The section matters more than the amount. A payment of a lakh attracts ten per cent as professional fees under 194J, two per cent as technical services under the same section, one or two per cent as a contract payment under 194C depending on who is receiving it, and two per cent as commission under 194H. Choosing the wrong section is the usual reason a deduction looks wrong on a statement.

Thresholds move more often than rates, typically at each Budget, and they are per section and sometimes per transaction as well as per year. The tool prints the threshold it holds and states the year it belongs to rather than treating it as permanent, and the rate can be overridden where a lower deduction certificate applies or where you know the current figure differs.

Check the deduction against your annual statement before filing; that statement, not the payer's word, is what the department recognises.

How to use it

1Enter the payment amount and choose the section that actually applies to it.
2Confirm whether a permanent account number is on file — it changes the rate sharply.
3Override the rate if you hold a lower deduction certificate or know the current figure differs.
4Check the threshold line to see whether deduction is triggered at all.

Questions

Is this an extra tax?: No. It is an advance instalment of the tax you already owe, collected by the payer. When you file, it is credited against your liability, and any excess is refunded.
What happens without a PAN?: The rate rises to twenty per cent or the section rate, whichever is higher. On low-rate sections this more than doubles the deduction, and the credit is also harder to claim.
How do I know which section applies?: By the nature of the payment: professional fees, contract work, commission, rent, interest and dividend each have their own. Where a payment could plausibly fall under two, the classification is the payer's responsibility and worth agreeing in writing.
Why does the tool let me override the rate?: Because thresholds and rates are amended at Budgets, and because a lower deduction certificate can authorise a reduced rate for a specific payee. The stated year tells you what the built-in figures encode.