TDS Calculator Guide — Illustrative FY 2025-26
By ClearFinCalc Editorial Team. Formula-based educational estimates; review the assumptions and applicable year before using a result.
Overview and how to use this calculator
Scope of this calculator
Tax Deducted at Source is income tax withheld from certain payments. This calculator estimates selected deductions using FY 2025-26 assumptions and Income-tax Act, 1961 section labels. It does not prepare a return or validate every legal condition.
Current-period transactions
For events from 1 April 2026, consult the Income Tax Department transition guidance for the Income-tax Act, 2025 section and reporting requirements. Do not treat these historical section labels as current filing instructions.
- Select the payment category and read its assumptions.
- Enter the gross amount and confirm the relevant aggregation period.
- Select the PAN and payee options where relevant.
- Review the threshold, taxable base, rate and net payment.
- Verify exemptions, prior deductions and applicable law independently.
Formula and worked examples
Calculation
Estimated TDS = taxable base × applicable rate ÷ 100. Net payment = gross payment − estimated TDS. The taxable base depends on the selected provision. Crossing a threshold can trigger deduction on the full amount or only the excess; the same formula cannot be used for every category.
Assumed example
With an assumed taxable base of ₹80,000 and rate of 10%, TDS is ₹8,000. If the gross payment is ₹80,000, the net payment is ₹72,000. Confirm that the chosen base and rate actually apply to your transaction.
Benefits and limitations
Benefits
Shows the rate, threshold and deduction arithmetic for selected categories.
Helps compare illustrative gross and net payments.
Limitations
Uses FY 2025-26 assumptions and historical section labels; not a Tax Year 2026-27 filing tool.
Payer eligibility, exemptions, aggregation periods, prior deductions, surcharge, cess and treaty treatment require separate checks.
Salary withholding and non-resident payments need a detailed computation.
Frequently asked questions
Does Section 206AB apply to FY 2025-26 onwards?
No. Section 206AB was omitted with effect from 1 April 2025. The calculator does not apply a non-filer uplift under that provision.
Can I use the result to file a return directly?
No. Verify the transaction date, applicable Act, section, threshold and reporting requirements with official guidance.
Key takeaways
Confirm the period before selecting a section.
TDS is a withholding mechanism, not a separate indirect tax.
Treat results as estimates subject to the displayed assumptions.