Calculate Tax Deducted at Source (TDS) as per Indian Income Tax Act. Covers salary, rent, professional fees & more.
| Section | Nature of Payment | Threshold | Rate (Ind/HUF) | Rate (Others) |
|---|---|---|---|---|
| 192 | Salary | As per slab | Slab rate | Slab rate |
| 194A | Interest from Banks/FD | ₹40,000 (₹50,000 Senior) | 10% | 10% |
| 194B | Lottery/Game Winnings | ₹10,000 | 30% | 30% |
| 194C | Contractor (Single) | ₹30,000 | 1% | 2% |
| 194C | Contractor (Aggregate) | ₹1,00,000 | 1% | 2% |
| 194H | Commission / Brokerage | ₹15,000 | 5% | 5% |
| 194I | Rent – Land/Building | ₹2,40,000 p.a. | 10% | 10% |
| 194I(a) | Rent – Plant/Machinery | ₹2,40,000 p.a. | 2% | 2% |
| 194IA | Property Purchase | ₹50,00,000 | 1% | 1% |
| 194J | Professional Fees | ₹30,000 | 10% | 10% |
| 194J | Technical Fees | ₹30,000 | 2% | 2% |
| 194D | Insurance Commission | ₹15,000 | 5% | 5% |