Salary, FD interest, rent ya professional fees par TDS instantly calculate karein — section wise aur slab wise.
| Section | Rate |
|---|---|
| 192 — Salary | As per slab |
| 194A — FD Interest | 10% |
| 194C — Contractor | 1% / 2% |
| 194H — Commission | 5% |
| 194I — Rent | 10% / 2% |
| 194J — Professional fees | 10% |
| 194B — Lottery winnings | 30% |
TDS (Tax Deducted at Source) mein income milne se pehle hi tax kat jaata hai. Employer, bank ya payer responsible hota hai TDS katne ke liye.
TDS advance tax collection hai — income tax return file karte waqt TDS credit milta hai. Zyada TDS kata to refund, kam kata to additional tax bharna padta hai.
Form 15G/15H submit karke (agar income taxable nahi), investment proofs employer ko deke, ya correct regime choose karke TDS kam kar sakte hain.
Employer April ke baad Form 16 deta hai. Banks TDS certificate (Form 16A) quarterly dete hain. TRACES portal se bhi download kar sakte hain.