TDS Calculator for TY 2026-27 by CA Jay Dattani

A simple, professional calculator for resident TDS provisions under the Income Tax Act 2025. Enter the payment amount, select the applicable section/category, and get threshold status, TDS amount, net payable, and TDS deposit due date. Old (1961) and new (2025) section references are shown for each provision.

TY 2026-27 Income Tax Act 2025 Resident payees Mobile-friendly 📞 For any query call M- 9428187123

Calculator Inputs

TDS section / nature of payment

Select the legal category most relevant to the payment.

Payment amount / relevant aggregate (₹)

Use the amount relevant for the selected threshold test.

Date of TDS Deduction

TY 2026-27 range: 1 Apr 2026 – 31 Mar 2027.

PAN not available

If ticked, the higher of 20% or the section rate applies (Sec 206AA equivalent under the 2025 Act).

Calculation Output

TDS amount to be deducted

₹0

Enter details to calculate.

Net amount payable after TDS

₹0

TDS rate applied

—

Threshold rule

—

Due date for TDS deposit

—

Legal reference: Select a section to display the legal reference.

Disclaimer: “This TDS calculator is for FY 2026-27 under the Income Tax Act 2025 and is meant for general educational and compliance assistance purposes only. Final applicability may depend on deductor status, payee status, PAN availability, lower/nil deduction certificate, and any later amendment by the Finance Act, Rules, or CBDT guidance.”

Interest on Late Deduction / Late Deposit of TDS

Computes interest under Section 398(3) of the Income-tax Act, 2025 (old Section 201(1A)). Interest is charged on the TDS amount; any part of a month counts as a full calendar month.

TDS amount (₹)

The tax deducted / deductible.

Type of default

Date TDS actually deducted

Used for the 1.5% late-deposit period.

Date TDS actually deposited

Date paid to Government via challan.

Late-deduction interest (1%)

—

Late-deposit interest (1.5%)

—

Total interest payable

—

Months charged (deduct / deposit)

—

Enter details and compute. Interest is calculated on a part-month-as-full-month basis.

Legal reference: Section 398(3)(a)(i) — 1% per month for late deduction; Section 398(3)(a)(ii) — 1.5% per month for late deposit, Income-tax Act, 2025 (old Section 201(1A)).

View all included TDS sections, rates and threshold limits

Old Section	New Reference (2025)	Code	Nature of payment	Category / subtype	Rate	Threshold limit / rule	Period

TDS Calculator TY 2026-27

Calculator Inputs

Calculation Output

Interest on Late Deduction / Late Deposit of TDS