TDS Calculator

📊 TDS Rates FY 2025-26

Professional Services
10%
Commission/Brokerage
2%
Rent
10%
Interest (Bank/FD)
10%

🚀 Key Changes in FY 2025-26

• Section 206AB (higher TDS for non-filers) has been removed

• New Section 194T for partner remuneration at 10%

• Increased threshold limits for several sections

• Rent threshold increased from ₹2.4L to ₹6L per year

💡 Important Notes

• TDS rates are different for residents, NRIs, and foreign companies

• If PAN is not provided, TDS rate is higher (usually 20%)

• Health & Education Cess of 4% applies on total tax amount

• Lower deduction certificates can reduce TDS rates

📋 Common Threshold Limits

• Professional Services: ₹30,000 per year

• Commission: ₹15,000 per year

• Interest (Bank): ₹50,000 per year

• Rent: ₹6,00,000 per year (increased from ₹2.4L)

• Property Sale: ₹50,00,000

⚠️ Penalties for Non-Compliance

• Late payment: 1.5% per month

• Non-deduction: Equal to TDS amount

• Late filing: ₹200 per day

• Non-filing of TDS return: ₹10,000 to ₹1,00,000