✅ TDS rates for FY 2025-26 (AY 2026-27) — Updated as per Budget 2025 (effective 1 April 2025). Sources: IT Dept, Budget 2025.

🧮 TDS Calculator FY 2025-26

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⚠️ Disclaimer: Estimates for informational purposes only. Consult a CA or tax professional for TDS compliance.

📋 TDS Rate Chart — FY 2025-26 Budget 2025 Updated

✅ Rates effective 1 April 2025 as per Budget 2025. No-PAN rate is 20% or twice the applicable rate, whichever is higher (for most sections).

Section	Nature of Payment	Threshold	Rate (Ind/HUF)	Rate (Co/Firm)	No PAN

* 194J: Professional fees 10%; Technical services / Call centre / Royalty on films 2%.
* 194I: Land/Building/Furniture 10%; Plant/Machinery/Equipment 2%.
* Surcharge and cess may apply in addition to TDS rate for certain payments to non-residents.
* From 1 April 2026 (IT Act 2025), section numbers change to 392/393/394 series.

📐 How TDS Works in India

What is TDS?

Tax Deducted at Source (TDS) is a mechanism where the payer (deductor) deducts tax before making payment to the payee (deductee). The deducted tax is deposited with the government on behalf of the payee. The payee gets credit for TDS against their final tax liability.

TDS Calculation Formula

TDS Amount = Payment Amount × TDS Rate If No PAN: TDS Rate = max(20%, 2 × normal rate) Annual TDS on Salary (Section 192): TDS = Estimated Annual Tax on Salary ÷ 12 (per month, based on applicable income tax slabs) Example — Rent ₹80,000/month, Section 194I: Annual Rent = ₹80,000 × 12 = ₹9,60,000 Threshold = ₹6,00,000 (FY 2025-26) TDS Rate = 10% Monthly TDS = ₹80,000 × 10% = ₹8,000

TDS Deposit Due Dates

April to February deductions: → Deposit by 7th of the following month March deductions: → Deposit by 30th April TDS on property purchase (194-IA): → Deposit within 30 days from end of month Penalty for late deposit: → Interest @ 1.5% per month from due date → Penalty up to ₹1,00,000 (Sec 271H)

TDS Return Filing Deadlines

Q1 (Apr–Jun): 31st July Q2 (Jul–Sep): 31st October Q3 (Oct–Dec): 31st January Q4 (Jan–Mar): 31st May Forms: Form 24Q — TDS on Salary Form 26Q — TDS on Non-Salary (Residents) Form 27Q — TDS on Payments to Non-Residents

TDS Certificates

Form 16 — TDS on Salary (issued by employer) → Issue by 15th June after FY end Form 16A — TDS on Non-Salary payments → Issue within 15 days of return due date Form 26AS — Annual Tax Statement → Shows all TDS credit to your PAN → View on TRACES / Income Tax Portal

Key Budget 2025 Changes (FY 2025-26)

194A — Senior Citizen FD threshold: ₹50,000 → ₹1,00,000 (doubled) 194I — Rent threshold raised: ₹2,40,000/yr → ₹6,00,000/yr 194D — Insurance Commission rate: 5% → 2% 194J — Professional fees threshold: ₹30,000 → ₹50,000 194T — New section: TDS on Payments to Partners: Rate: 10%, Threshold: ₹20,000 194LBC — Securitisation Trust income: 25%/30% → 10%

Lower / Nil TDS (Section 197)

If your final tax liability is lower than TDS, you can apply for lower/nil TDS certificate: → Apply online on IT portal: Form 13 → Get certificate before payment is received → Deductor deducts TDS at lower rate in certificate Also: Form 15G/15H — Self-declaration for nil TDS Form 15G: For individuals below 60 years Form 15H: For senior citizens (60+ years) Condition: Total income below taxable limit

❓ Frequently Asked Questions

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📋 TDS Calculator

🧮 TDS Calculator FY 2025-26

🔍 TDS Calculation Breakdown

📅 TDS Due Dates & Compliance