TDS Calculator
Estimate Tax Deducted at Source on salary, interest, or professional fees.
Section 194J — Threshold: ₹30,000 in a financial year
TDS amount
₹10,000
Net payable
₹90,000
TDS at 10% under Section 194J on ₹1,00,000 works out to ₹10,000, leaving ₹90,000 payable after deduction.
How this calculator works
TDS (Tax Deducted at Source) requires certain payments — professional fees, rent, interest, contractor payments, and more — to have tax deducted upfront by the payer at a rate specified for that category, before the balance is paid to the recipient.
Worked example: on a professional fee payment of ₹1,00,000 under Section 194J, TDS at 10% works out to ₹10,000, with ₹90,000 payable to the professional — who then claims credit for the ₹10,000 already deducted when filing their own tax return.