TDS Calculator — Estimate Tax Deducted at Source under DTC 2025
Calculate TDS on salary, professional fees, rent, contractor payments, and commission under the new TDS sections of Income Tax Act 2025.
Quick Answer
TDS (Tax Deducted at Source) is deducted by payers on specific payment categories. Under the old ITA 1961, Sections 192–194T defined dozens of TDS provisions. Under the new Income Tax Act 2025 (effective 1 April 2026), these are consolidated mainly into Sections 392 (salary TDS) and 393 (all other payments — rent, commission, professional fees, contractor payments). Rates are largely unchanged.
What the TDS Calculator calculator computes
- TDS on salary (old Section 192 → new Section 392)
- TDS on professional fees (old Section 194J → new Section 393)
- TDS on contractor payments (old Section 194C → new Section 393)
- TDS on rent (old Section 194-I → new Section 393)
- TDS on commission (old Section 194H → new Section 393)
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Income Tax sections this calculator implements
View the exact bare-act mapping (old ITA 1961 → new DTC 2025) for each section used.
Frequently asked
What is the TDS rate on professional fees?
10% under the old Section 194J (now Section 393 of DTC 2025) on professional and technical fees above ₹30,000 per year per payee. The rate is the same under the new code.
Is TDS deducted on GST component of an invoice?
No. TDS is calculated on the value of the service/payment excluding the GST component, provided GST is shown separately on the invoice.
What is the threshold for TDS on rent?
₹2,40,000 per year per landlord for rent paid to landlords (Section 194-I, now consolidated under Section 393). For individuals paying rent above ₹50,000/month, Section 194-IB also applies.
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