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TDS & Tax · TDS lesson 4 of 7
Practise: TDS calculator
Try different payments and see exactly when TDS applies, at what rate and how much the receiver is paid.
How this works
Choose the kind of payment, enter amounts, and the tool shows whether TDS applies and how much. It follows the chart in lesson 3.
Simplifications for learning: the tool assumes no TDS was deducted on earlier payments to the same person this year (except goods purchases), and that the receiver is a resident. Real cases have more rules — this is for practice only.
Try these
- Professional fee of ₹60,000, nothing paid earlier. (Answer: ₹6,000.) Then change it to ₹40,000 — what happens?
- A contractor who is an individual: payments of ₹25,000, then ₹25,000 again with ₹80,000 paid earlier. Which test is triggered?
- Bank interest of ₹55,000 for a person under 60, then for a senior citizen.
- Same ₹60,000 fee but PAN not given. How does the tax change?
- Buying goods: ₹70 lakh bought during the year, with ₹45 lakh already bought before this purchase of ₹25 lakh.
Write down your own answers and the reason first, then use the tool to check.
Learning material for beginners, checked in October 2026. It is not tax or legal advice. Tax rules, rates and due dates change, and different websites sometimes show different details. Always confirm on the Income Tax Department portal (incometax.gov.in) or with a Chartered Accountant before applying anything in real work. All names and amounts in the examples are made up.