TDS Calculator on Salary — Section 192
TDS on Salary is 10% under Section 192. Threshold: ₹2.50 L.
TDS Amount (Section 192)
₹50,000
Net Amount
₹4.50 L
TDS Rate
10%
Threshold
₹2.50 L
💡 TDS on Salary — Section 192
TDS on salary is deducted at 10% under Section 192 of the Income Tax Act. The deduction is applicable only when the payment exceeds ₹2.50 L per year.
Example: On ₹5 L salary, TDS = 10% × ₹5 L = ₹50,000. Net amount received: ₹4.50 L. Without PAN, TDS increases to 20%. The deducted TDS can be claimed as credit when filing your ITR.
Salary: 10% TDS (Section 192) above ₹2.50 L. On ₹5 L → TDS: ₹50,000 | Net: ₹4.50 L.