TDS Interest Calculator

Simple interest under India's Income-tax Act1961 s201(1A) and Rule119A, restricted to triggering events before2026-04-01. Late deduction accrues1%/chargeable month from deductible to deducted date; once the deposit due date is missed, late remittance accrues1.5%/month from deduction to actual deposit. Include chargeable partial months and enter legally established whole-month counts. Discard fractions of INR100 from interest base. Excludes partial payments, relief/Form26A, filing fees, penalties and new2025Act events.

Simple interest under India's Income-tax Act1961 s201(1A) and Rule119A, restricted to triggering events before2026-04-01. Late deduction accrues1%/chargeable month from deductible to deducted date; once the deposit due date is missed, late remittance accrues1.5%/month from deduction to actual deposit. Include chargeable partial months and enter legally established whole-month counts. Discard fractions of INR100 from interest base. Excludes partial payments, relief/Form26A, filing fees, penalties and new2025Act events.

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Result

Enter your values and run the tool to see your result.

How to use this tool

Check the units, enter your values, and run the tool. Results follow the assumptions and method below.

Calculation method

Rule119A interest basefloor(tax/100)*100
Late-deduction interestfloor(tax/100)*100*0.01*deductionMonths
Late-remittance interestfloor(tax/100)*100*0.015*remittanceMonths
Total interestfloor(tax/100)*100*(0.01*deductionMonths+0.015*remittanceMonths)

References