Free TDS Calculator India 2025

Calculate TDS on professional fees, contractor payments, rent & more. Know exactly how much TDS will be deducted from your freelance income.

TDS Details

Freelancers, consultants, developers, designers

Single payment or invoice amount

PAN Submitted?

Normal TDS rate applies

TDS for Freelancers

Most freelance payments fall under Section 194J with 10% TDS. Always submit your PAN to avoid 20% TDS deduction.

Gross Amount

1,00,000

Before TDS

TDS Deducted

10,000

@ 10%

Net Amount

90,000

You receive

TDS Calculation Breakdown

Gross Payment1,00,000
TDS Section
194J
TDS Rate10%
TDS Amount-₹10,000
Net Receivable90,000

Annual Projection (If Monthly)

Annual Gross Income

12,00,000

Annual TDS Deducted

1,20,000

💡 TDS is adjustable against your final tax liability. Check Form 26AS to verify TDS credits.

Common TDS Sections for Freelancers

SectionNatureRateThreshold
194J
Professional/Technical Services10%50,000
194C
Contractor Payments1%30,000
194H
Commission/Brokerage2%20,000
194O
E-commerce Payments0.1%5,00,000
194A
Interest (Other than Securities)10%50,000
194I
Rent10%6,00,000

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Understanding TDS for Freelancers in India

What is TDS?

Tax Deducted at Source (TDS) is a method of collecting income tax in India where the payer deducts tax at the time of making payment. For freelancers, TDS is typically deducted by clients when paying for services.

TDS on Freelance Income (Section 194J)

Most freelance payments fall under Section 194J which covers professional and technical services. The TDS rate is 10% if the payment exceeds ₹30,000 in a financial year.

How to Claim TDS Credit

  • Ensure your PAN is submitted to all clients
  • Check Form 26AS on the Income Tax portal for TDS credits
  • TDS deducted is adjustable against your total tax liability
  • If TDS exceeds your tax liability, you can claim a refund

TDS Without PAN

If you don't submit your PAN to the payer, TDS will be deducted at 20% instead of the normal rate. Always ensure your PAN is on file with all clients to avoid higher TDS deduction.

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