TDS calculator — normal, gross-up and already-paid
Three different situations, kept apart on purpose: TDS on a bill you are about to pay, a payment that was the net amount after TDS, and a full payment already made where TDS now has to be deposited separately.
Indicative rates as on 5 October 2026TDS is rounded to the nearest rupee. Rates are indicative and change with Finance Acts and the Income-tax Act 2025 — confirm the section, threshold and rate before you deduct. For saved calculations, linked parties and deposit reminders, use the TDS calculator inside Finance OS.
Common questions
I paid the full invoice and forgot to deduct TDS. Do I gross it up?
Not automatically. If the full invoice amount was paid, the usual position is that TDS on that invoice amount is now deposited by you, so your total cost is the payment plus the TDS (mode 3). Gross-up (mode 2) only applies when the amount paid was agreed to be the net amount after TDS — for example a contract that says the vendor must receive a fixed sum. Treating a ₹1,00,000 payment at 2% as net gives a gross of ₹1,02,040.82; treating it as the full bill gives TDS of ₹2,000 on top.
Is TDS borne by the payer an expense?
TDS you bear without recovering from the payee is generally treated as part of the payment to the payee. Discuss the accounting and the payee's income figure with your chartered accountant before booking it.
What about interest for late deduction or deposit?
Use the TDS interest calculator: 1% a month for late deduction and 1.5% a month for late deposit, counted the TRACES way.