Is Konnect2Tools free?

Yes. These in-browser tools are completely free to use with no account required for core functionality.

Do my files leave my device?

Browser document operations run locally, except where the operation uses an external service, such as AI summarisation. Read the processing note before using sensitive inputs.

Is the TDS Rate Finder tool safe to use?

Local operations process document content on your device. External-service operations may send inputs as described in the processing note. Keep originals and inspect the output.

What is the TDS rate on salary under Section 192?

Section 192 TDS on salary has no fixed rate — it equals the applicable income tax rate on estimated annual salary. The employer estimates annual taxable salary, accounts for all declared exemptions (HRA, LTA, 80C, 80D deductions), computes tax liability, and divides by 12 for monthly TDS. For FY 2025-26 under the new default tax regime: no TDS for income up to ₹7L (after ₹25,000 rebate), 5% for ₹3L-7L, 10% for ₹7L-10L, 15% for ₹10L-12L, 20% for ₹12L-15L, 30% above ₹15L. Employee must submit investment declarations to avoid excess TDS.

Does TDS apply to rent payments by individual tenants?

Individual/HUF tenants: Section 194IB requires TDS at 5% if monthly rent exceeds ₹50,000 (₹6L/year). TDS must be deducted in the last month of tenancy or last month of the year, whichever is earlier. PAN of the landlord is required. TDS is deposited via Form 26QC (not the regular TDS challan). Form 16C (TDS certificate) must be issued to the landlord. Non-individual/corporate tenants: Section 194I TDS applies at 10% for rent above ₹2.4L/year from the very first payment, deposited monthly via regular TDS challan.

What happens if TDS is not deducted when required?

Consequences of TDS non-deduction: (1) Interest at 1% per month from the date TDS was required to be deducted until actual deduction; (2) Expenditure disallowance — 30% of the payment is disallowed as business expense in the payer's P&L (Section 40(a)(ia)); (3) Penalty equal to TDS amount under Section 271C; (4) Prosecution in severe cases (Section 276B). Additionally, the payer is treated as assessee in default — the entire TDS liability with interest becomes recoverable from the payer. It is almost always better to over-deduct and refund than to under-deduct.

How do I check if TDS has been credited to my account?

TDS credits are viewable in Form 26AS on the Income Tax Portal (incometax.gov.in) under 'My Account > View Form 26AS'. The Annual Information Statement (AIS) provides more comprehensive information including TDS, TCS, interest income, and property transactions. If TDS is deducted but not appearing in Form 26AS, it means the deductor has not filed TDS returns — contact the deductor with your TAN number to file correction. TDS credits appear in Form 26AS only after the deductor files the quarterly TDS return and TRACES processes it, which takes 15-30 days after the return due date.

GST & Tax Tools

TDS Rate Finder

Find the correct TDS section and rate for any payment — salary, rent, professional fees, contracts.

This tool provides an estimate or a starting draft. Check the assumptions and current official requirements before relying on the result. It does not replace qualified financial, legal or medical advice.

Run TDS Rate Finder online

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Enable JavaScript to use the interactive tool. Read the instructions, limitations and FAQs below before starting.

Tax Deducted at Source (TDS) is India's mechanism for advance tax collection at the payment source. The Income Tax Act specifies TDS rates for different payment types, deducted by the payer and deposited with the government on behalf of the payee. Key sections: Section 192 (salary, at applicable slab), 194A (interest >₹40,000 from banks, 10%), 194C (contractor payments >₹30,000 per contract or ₹1L aggregate, 1%/2%), 194H (commission >₹15,000, 5%), 194I (rent >₹2.4L/year for land/building 10%, for plant/machinery 2%), 194J (professional/technical fees >₹30,000, 10%), 194Q (purchase of goods >₹50L, 0.1%).

Higher TDS rates apply in specific situations: 20% TDS if the payee does not furnish PAN (Section 206AA); double the applicable rate or 5% (whichever is higher) if the payee has not filed ITR for 2 consecutive years and TDS exceeded ₹50,000 (Section 206AB). Non-residents face different TDS rates under Sections 195 and DTAA provisions — interest income for NRIs typically attracts 30% + surcharge + cess, reduced under tax treaties. The CBDT updates TDS rates through finance act amendments and circulars.

TDS compliance failures attract significant penalties: interest at 1% per month for late deduction, 1.5% per month for late deposit, and penalty equal to TDS amount for failure to deduct. Form 26AS and Annual Information Statement (AIS) in the taxpayer's portal show all TDS credits — mismatches cause ITR processing delays. Businesses filing TDS returns quarterly (Form 24Q for salary, 26Q for non-salary, 27Q for non-residents) must reconcile with actual payments to avoid notices from the Traces (TDS Reconciliation Analysis and Correction Enabling System).

How to use this utility

Use the controls below—paste text, pick files, or adjust options as described on the tool.
Click the main action button. Processing runs in your browser on this device.
Download or copy the output. Check the processing note for any external services used by this operation.

Common use cases

Checking TDS rate applicable before making a ₹5L professional fees payment to a consultant under Section 194J
Determining TDS threshold and rate for a contractor payment of ₹75,000 for a single contract
Verifying correct TDS rate for rent payments of ₹30,000/month to a landlord under Section 194IB
Understanding TDS implications for non-residents receiving royalty or technical service fees
Confirming whether Section 194Q TDS at 0.1% applies to a business purchasing goods worth ₹60L from a vendor

Tips for best results

1Deduct TDS at double the rate if the payee does not provide PAN — Section 206AA automatically applies and can result in your own tax audit complications
2For salary TDS, recalculate quarterly — changes in employee declarations (HRA, 80C investments) require TDS adjustments throughout the year
3Deposit TDS by the 7th of the following month (April 30th for March) — late deposit attracts 1.5% interest/month
4Issue TDS certificates (Form 16 for salary, Form 16A for others) by the due date — failure attracts ₹100/day penalty under Section 272A
5Check Form 26AS before filing ITR to verify all TDS credits are correctly reflecting — discrepancies require contacting the deductor to file correction statements

Frequently asked questions

Is Konnect2Tools free?: Yes. These in-browser tools are completely free to use with no account required for core functionality.
Do my files leave my device?: Browser document operations run locally, except where the operation uses an external service, such as AI summarisation. Read the processing note before using sensitive inputs.
Is the TDS Rate Finder tool safe to use?: Local operations process document content on your device. External-service operations may send inputs as described in the processing note. Keep originals and inspect the output.
What is the TDS rate on salary under Section 192?: Section 192 TDS on salary has no fixed rate — it equals the applicable income tax rate on estimated annual salary. The employer estimates annual taxable salary, accounts for all declared exemptions (HRA, LTA, 80C, 80D deductions), computes tax liability, and divides by 12 for monthly TDS. For FY 2025-26 under the new default tax regime: no TDS for income up to ₹7L (after ₹25,000 rebate), 5% for ₹3L-7L, 10% for ₹7L-10L, 15% for ₹10L-12L, 20% for ₹12L-15L, 30% above ₹15L. Employee must submit investment declarations to avoid excess TDS.
Does TDS apply to rent payments by individual tenants?: Individual/HUF tenants: Section 194IB requires TDS at 5% if monthly rent exceeds ₹50,000 (₹6L/year). TDS must be deducted in the last month of tenancy or last month of the year, whichever is earlier. PAN of the landlord is required. TDS is deposited via Form 26QC (not the regular TDS challan). Form 16C (TDS certificate) must be issued to the landlord. Non-individual/corporate tenants: Section 194I TDS applies at 10% for rent above ₹2.4L/year from the very first payment, deposited monthly via regular TDS challan.
What happens if TDS is not deducted when required?: Consequences of TDS non-deduction: (1) Interest at 1% per month from the date TDS was required to be deducted until actual deduction; (2) Expenditure disallowance — 30% of the payment is disallowed as business expense in the payer's P&L (Section 40(a)(ia)); (3) Penalty equal to TDS amount under Section 271C; (4) Prosecution in severe cases (Section 276B). Additionally, the payer is treated as assessee in default — the entire TDS liability with interest becomes recoverable from the payer. It is almost always better to over-deduct and refund than to under-deduct.
How do I check if TDS has been credited to my account?: TDS credits are viewable in Form 26AS on the Income Tax Portal (incometax.gov.in) under 'My Account > View Form 26AS'. The Annual Information Statement (AIS) provides more comprehensive information including TDS, TCS, interest income, and property transactions. If TDS is deducted but not appearing in Form 26AS, it means the deductor has not filed TDS returns — contact the deductor with your TAN number to file correction. TDS credits appear in Form 26AS only after the deductor files the quarterly TDS return and TRACES processes it, which takes 15-30 days after the return due date.

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