What is TDS?
Tax Deducted at Source collects tax at the point where income arises. The payer withholds a percentage and deposits it against your PAN, and you claim credit for it when you file your return. TDS is not an extra tax. If your final liability turns out lower than what was deducted, the excess comes back as a refund. You can estimate your actual liability with the income tax calculator. For most savers, the commonest trigger is fixed deposit interest crossing the threshold.
The Current Thresholds
Budget 2025 raised the limits substantially, and these apply for FY 2026-27. On bank and post-office interest under Section 194A, TDS at 10% applies only above ₹50,000 a year, or ₹1,00,000 for senior citizens. On rent under 194-I, the threshold is now ₹50,000 per month, and individuals paying rent above that deduct 2% under 194-IB. Professional fees under 194J attract TDS above ₹50,000 a year, and commission under 194H above ₹20,000 a year at a reduced 2% rate.
Worked Examples
Suppose your FD interest for the year is ₹80,000 and you are not a senior citizen. That is above the ₹50,000 threshold, so the bank deducts 10% on the full ₹80,000, which is ₹8,000. If you are in the 30% bracket, your real tax on that interest is about ₹24,960 including cess, and you pay the balance at filing. If you are in the zero-tax zone, you file and get the ₹8,000 refunded. Or take rent: on an office rented at ₹60,000 a month, the tenant deducts ₹1,200 a month and deposits it against the landlord's PAN.
How to Avoid Unnecessary TDS
If your total income is below the taxable limit, submit Form 15G, or Form 15H if you are a senior citizen, to your bank at the start of the financial year. The bank will then pay interest without any deduction. Also make sure your PAN is on record everywhere you earn: without a PAN, the TDS rate jumps to 20%.
Check Your TDS Before You File
Every deduction made against your PAN appears in your Form 26AS and AIS. Before filing, match those entries with your own records. Missing credits, usually because a deductor filed late or used a wrong PAN, are the most common cause of notices and stuck refunds. And remember: interest is taxable even when it is below the TDS threshold. The threshold only decides whether tax is withheld in advance, not whether you owe it.