TDS on salary — the monthly number

Your employer estimates your year's tax and deducts one-twelfth every month. Enter your CTC components and declarations; see what should be coming off your payslip — and why it changes when you submit proofs late.

Gross salary (₹/year) Regime declared to employer Exemptions + deductions declared (₹/year, old regime) Employer NPS 80CCD(2) (₹/year, both regimes) Months already passed with TDS at ₹ Months remaining in the year

The rules this tool applies

s.192: the employer computes tax on estimated annual salary — after the standard deduction (₹75,000 new / ₹50,000 old) and declared exemptions — and deducts it in equal monthly instalments.
Regime default: the new regime unless you tell your employer otherwise; you can still switch when filing the return.
Mid-year catch-up: if proofs come late or a bonus lands, the balance tax is spread over the remaining months — which is why March payslips shrink.
Reconcile: Form 16 (Part A) must match your 26AS/AIS; the annual tax here should equal the sum of monthly deductions.

Worked example

Gross ₹15,00,000, new regime, no declarations: taxable ₹14,25,000, tax ₹93,750 + cess = ₹97,500 → ₹8,125 a month. Switch to old regime with ₹2,50,000 declared: taxable ₹12,00,000, tax ₹1,72,500 + cess = ₹1,79,400 → ₹14,950 a month — the new regime deducts less here.

Edge cases to know

Two employers in a year: give the new one Form 12B with the old salary and TDS, or both will apply the slab from zero and you'll owe tax at filing.
Other income (interest, freelance) can be declared to the employer for TDS, but losses (except house-property) cannot.
Perquisites (car, ESOPs, rent-free house) are part of salary for TDS — ask HR for the valuation.

Related tools

Income tax calculator — the full annual computation with surcharge.
HRA exemption — the biggest declaration.
Regime comparator.

Last verified: 18 September 2026 — s.192 mechanics, standard deductions, slabs and cess per the Income-tax Act 2025 (unchanged by Budget 2026) · Not tax advice.