TDS calculator
The calculator estimates Tax Deducted at Source (TDS) before you make or reconcile a payment. Use it when an invoice, rent record, bank entry, payslip, or Form 16 shows a gross value, a TDS percentage, or a net payment and you need to check the calculation.
The output is an estimate, not a filing determination.
Calculation type
- TDS from a gross payment
- Gross value from a net payment
- Interest for delayed deduction
- Interest for delayed TDS deposit
Enter the relevant details
| Input | What to enter |
|---|---|
| Transaction type | The nature of the transaction, such as professional fees, interest, salary, rent, or property transfer |
| Income Tax Act section | The section shown in your record or applicable to the transaction |
| Payee type | Individual, Hindu Undivided Family (HUF), company, firm, or another category |
| PAN status | Whether the payee has provided a valid Permanent Account Number (PAN) |
| Amount basis | Gross value or net value after TDS |
| Amount | The value before or after TDS, according to the selected basis |
| TDS rate | The verified percentage applicable on the deduction date |
| Deduction date | The date on which TDS was or should have been deducted |
| Deposit date | The date on which the deducted tax was paid to the government |
| Due date | The applicable statutory due date, where required |
Estimated TDS outputs
- TDS amount
- Net payment to the payee
- Gross amount before TDS
- Number of months counted for interest
- Interest for delayed deduction
- Interest for delayed deposit
- Total tax and interest due
Before using the result, check the applicable threshold, section, recipient status, Financial Year (FY), and due dates. FY is the year in which the income arises.
The Assessment Year (AY) is the following year, in which that income is assessed. These inputs determine how you should interpret the estimate.
What does the TDS calculator result mean?
The result separates the tax withheld from the amount paid to the payee. A gross payment is the amount before TDS.
The withheld amount is deposited against the taxpayer’s tax record. The net payment is the amount remaining after the deduction.
For a gross-basis calculation:
TDS amount = Gross payment × TDS rate
Net payment = Gross payment − TDS amount
For a net-basis calculation:
Gross payment = Net payment ÷ (1 − TDS rate)
TDS amount = Gross payment − Net payment
The TDS estimate does not determine whether a deduction was legally required. That depends on the transaction type, applicable section, threshold, payee category, identification status, exemptions or declarations, and the law in force on the relevant date.
Salary withholding also depends on estimated taxable income, not only on one transaction.
TDS is a tax credit for the taxpayer. It is not necessarily the taxpayer’s final tax liability.
The final liability is determined after considering eligible income, deductions, exemptions, rebates, credits, advance tax, Tax Collected at Source (TCS), and other withholding entries in the Income Tax Return (ITR).
Remember: an estimate checks the arithmetic, but the correct section and percentage determine whether that arithmetic applies.
Verify deducted TDS against Form 16 or Form 16A, the Annual Information Statement (AIS), and Form 26AS on the Income Tax Department portal. The formulas and assumptions show how the calculator produces each estimate.
How is TDS calculated?
TDS is calculated by applying the verified rate to the taxable base. The calculator does not infer the correct percentage from a transaction description.
The applicable threshold and rate can change according to the FY, recipient, PAN status, deduction date, and Income Tax Act section.
A TDS calculation follows this sequence:
- Identify the transaction.
- Confirm the recipient and residential status.
- Find the applicable section.
- Check whether the threshold has been crossed.
- Verify the applicable rate for the relevant FY and deduction date.
- Check PAN status and any valid lower- or nil-deduction certificate.
- Apply the percentage to the amount subject to TDS.
- Round and report the result using the applicable filing rules.
If a contract requires the recipient to receive a fixed amount after TDS, the transaction may require grossing up. The TDS calculator can reverse the net amount only if the entered percentage applies to the complete base.
It cannot determine whether Goods and Services Tax (GST), reimbursements, or another invoice component forms part of that base.
Interest calculations require separate dates. For delayed deduction, interest is generally computed for every month or part of a month from the date the tax was deductible to the date it was deducted.
For delayed deposit, interest is computed from the deduction date to the date the government receives the payment. Verify the applicable interest percentage, month-counting rule, and statutory due date for the relevant FY and period.
This calculator page was reviewed on 11 August 2026. Check TDS data against dated primary material from the Income Tax Department portal before deduction, deposit, return preparation, or correction.
General calculator guidance is also available from the Income Tax Department.
The calculator does not automatically account for certificates, declarations, treaty relief, surcharge, cess, salary projections, retrospective corrections, or transaction-specific exclusions. The worked example below shows how these limitations affect the result.
Worked example: TDS on a gross payment
This example shows the gross-payment calculation from input to result. Assume a business has verified that professional fees of ₹1,00,000 are subject to TDS at 10% on the relevant date for the applicable FY and AY.
The 10% rate is an illustrative input. It does not apply to every professional engagement.
Example inputs
| Field | Example value |
|---|---|
| Gross payment | ₹1,00,000 |
| Verified TDS rate | 10% |
| PAN | Available |
| Delayed deduction | No |
| Delayed deposit | No |
The TDS calculator multiplies ₹1,00,000 by 10% to estimate TDS of ₹10,000. The business pays ₹90,000 to the recipient and deposits ₹10,000 as tax.
Together, these amounts reconcile to the gross payment of ₹1,00,000.
₹1,00,000 × 10% = ₹10,000 TDS
₹1,00,000 − ₹10,000 = ₹90,000 net payment
For a contrasting net-payment example, assume ₹90,000 must reach the recipient and the same verified 10% rate applies to the entire gross value for the applicable FY and AY. Dividing ₹90,000 by 90% gives a gross amount of ₹1,00,000 and estimated TDS of ₹10,000.
A contract that treats tax differently can produce a different result.
The example does not verify the legal section, threshold, or rate. Before acting, check those facts against the transaction document, recipient details, deduction date, and official guidance from the Income Tax Department.
This verification also addresses the accuracy and next-action questions below.
TDS calculator FAQs
The TDS calculator FAQs explain accuracy, assumptions, privacy, and what to do after receiving an estimate.
Is this TDS calculator accurate?
The calculator produces an arithmetically correct estimate when you enter the amount, basis, percentage, and dates correctly. Whether that estimate applies legally depends on the selected section, threshold, recipient category, PAN status, FY, and AY.
Compare the estimate with official guidance or obtain professional advice if the transaction is unusual.
Does the TDS calculator select the correct rate?
No. The calculator requires a verified rate because the applicable percentage can vary according to the transaction, section, recipient, certificate, FY, AY, and deduction date.
Do not use a rate from an undated article or an unrelated transaction category.
How is TDS interest counted for part of a month?
TDS interest can be charged for each month or part of a month when the applicable rule requires it. A short delay that crosses a calendar-month boundary can therefore change the month count.
Enter the actual deductible, deduction, and deposit dates. Then verify the interest determination under the rule applicable to the relevant FY and period before making the deposit.
Is TDS the same as advance tax?
No. TDS is deducted by the payer from specified income or payments.
Advance tax is generally paid directly by the taxpayer when the statutory conditions apply. Both can appear as tax credits when the final liability is determined.
Is my information stored?
This page does not state whether inputs are stored, transmitted, or retained. Check the implemented calculator’s privacy notice and your browser’s behaviour before entering names, PAN details, bank information, or documents.
A basic estimate normally requires the PAN status, not the PAN itself.
What should I do after calculating TDS?
After calculating the TDS estimate, verify the section and deduct the correct amount when it becomes due. Deposit the tax with the government by the applicable due date.
File the required statement by its filing due date and issue the relevant certificate by its due date. The recipient should later compare the tax credit with Form 16 or Form 16A, AIS, and Form 26AS.
Use the TDS calculator as a reconciliation step, then verify the applicable rule and complete the required action through the Income Tax Department portal.