Calculate TDS instantly for any payment type. Select the section, enter the amount, and get the exact TDS rate, deduction amount, and net payment.
* Rates as per Finance Act 2025. Surcharge and cess not included. Check for Section 206AB applicability.
Complete TDS rate table for all commonly used sections
| Section | Nature of Payment | Threshold (INR) | With PAN | Without PAN |
|---|---|---|---|---|
| 192 | Salary | 2,50,000 | 0% | 20% |
| 194A | Interest (other than on securities) | 40,000 | 10% | 20% |
| 194C | Contractor payments (individual/HUF) | 30,000 | 1% | 20% |
| 194C | Contractor payments (others) | 30,000 | 2% | 20% |
| 194H | Commission or brokerage | 15,000 | 5% | 20% |
| 194I(a) | Rent — Plant & machinery | 2,40,000 | 2% | 20% |
| 194I(b) | Rent — Land, building, furniture | 2,40,000 | 10% | 20% |
| 194J(a) | Technical services / call center | 30,000 | 2% | 20% |
| 194J(b) | Professional fees / royalty | 30,000 | 10% | 20% |
| 194K | Mutual fund income | 5,000 | 10% | 20% |
| 194O | E-commerce operator payments | 5,00,000 | 1% | 5% |
| 194Q | Purchase of goods | 50,00,000 | 0.1% | 5% |
TDS (Tax Deducted at Source) is a system where the person making a payment deducts tax at the time of payment and deposits it with the government. It applies to salaries, contractor payments, professional fees, rent, commissions, and more. The deducted amount is credited against the recipient's tax liability.
Stop calculating TDS manually. ReckOps auto-detects the right section, applies the correct rate, handles PAN verification, and generates TDS returns — all in one platform.