- Net payment
- TDS
- TDS to deduct
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- Rate applied
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- Net payment to the deductee
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- Threshold
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Figures are estimates for planning only, not investment or tax advice.
Tax deducted at source is withheld by the payer and deposited against the recipient’s PAN. This calculator applies the rate for the section you pick, and shows what happens when PAN is not furnished.
No PAN, higher rate
Section 206AA requires TDS at the higher of the applicable rate or 20% when the deductee has not furnished a PAN — for property purchases the penal rate is 20% against a normal 1%. Collect the PAN before you pay.
Thresholds matter
Most sections only bite above an annual threshold. Below it, no deduction is required at all. The calculator notes the threshold for the section you select, but the deduction is computed on the amount you enter.
After deducting
Deposit by the 7th of the following month, file the quarterly return, and issue Form 16A. Late deposit attracts 1.5% interest a month, and the expense can be disallowed in your own accounts.
Frequently asked questions
Can I avoid TDS on my income?
Form 15G or 15H stops bank TDS if your total income is below the exemption limit. Otherwise apply for a lower-deduction certificate under Section 197.
Is TDS the final tax?
No, it is an advance. You claim credit for it when filing and pay or reclaim the difference.
Where do I check TDS credited to me?
Form 26AS and the Annual Information Statement on the income tax portal.