TDS on Bank Interest 2023: Tax Deduct at Source on Fixed Deposit

Banks deduct tax on the fixed deposit interest as per the income tax act regulations. Let’s check everything about TDS on bank interest including fixed deposits and savings accounts in the article.

TDS on FD Interest

What is TDS On FD

Interest earned on fixed deposit (FD) is fully taxable. Banks deduct tax if your FD interest from a single bank exceeds the prescribed limit. 

TDS on FD for individual below 60 years

Banks calculate all your FD’s interest and deduct 10% TDS if the total interest earned is more than Rs. 40,000 in a financial year from one bank. No TDS deducted for interest income up to Rs 40,000. 

You have to pay 20% TDS if you have not updated the PAN number with your bank account.

TDS on FD for senior citizen

Under section 80TTB, senior citizens don’t have to pay any tax on the FD interest & other interest earned from savings and recurring deposits up to Rs. 50,000.

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When TDS Is Deducted On FD

The TDS is deducted at the time of interest added to your account, not when FD matures. Most banks pay interest to FD at the end of the financial year and they deduct TDS at that time.

For example, If you have invested in a 5 year FD, the TDS will be deducted at the end of each year (31 march) when the bank will add interest to your amount.

How to Calculate TDS on FD

Banks calculate TDS on FD in two ways-

  • 10% TDS if the interest earned is Rs. 40,000.
  • 20% TDS if the Pan is not linked with your bank.

How To Save TDS on FD

You can save the tax deduction by banks on your fixed deposit but you can’t avoid the tax liability on your interest income. You would need to add interest income under income from other sources while your ITR filling.

So, saving TDS on fixed deposit interest rate is advisable if there would be no tax liability on your total net income.

3 ways to save TDS on your fixed deposit

#1. Form 15G/15H

If your total income is below Income tax slab then you can submit a Form 15G or 15H to the bank at the start of the year to avoid TDS deduction done by the bank. 

Form 15G is for an individual below 60, while Form 15H is for the senior citizen.

The annual income slab is Rs. 2.50 lakh for an individual and Rs. 3 lakh for senior citizens. 

#3. FD under HUF 

You can open one FD on your name and open other FD under Hindu United Family (HUF). Both would be considered as separate accounts.

If you have a HUF account, you can use that entity to split the corpus into two FDs.

#4. Split the FD into multiple banks

You can open fixed deposits in different banks to save the TDS. For example, you want to invest Rs. 600,000 and the interest rate is 8%, you will earn an interest income of Rs. 48,000. 

Bank will deduct 10% TDS as the interest earned exceeds the Rs 40,000 limit.

If you want to save TDS then you can split the fixed deposit into 2 banks. The interest would be Rs 24000 for each bank which would be less than Rs 40,000.

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How To Get Back TDS Deducted On FD

In case, you couldn’t submit Form 15G/15H then the bank will deduct the TDS amount from your bank account. 

You can claim a refund by filing ITR and get back TDS deducted on your bank FD if there’s no tax liability.

Even if you have paid tax more than your tax liability, you can file refund in ITR on Income Tax e-TDS website. Government will refund the extra amount of tax paid after verifying your factual details.

TDS On Saving Bank Interest

What Is TDS On Savings Bank Interest 

You earn savings interest rate on your savings account money. This interest comes under income from other sources in your ITR. You would need to pay tax on savings account interest income as per the tax slab.

According to Section 19A of the Income Tax Act, 1961, TDS does not apply to savings accounts.

But NRIs have to pay 30% TDS on interest received on NRO accounts.

When TDS Is Deducted On Savings Bank Interest 

TDS on savings bank interest limit

There’s no TDS on a savings account but you have to show your savings account interest as income in your ITR and you can get a deduction up to Rs. 10,000 u/s 80TTA.

TDS on savings interest for senior citizen

Since there’s no TDS on a savings account, senior citizens don’t have to pay TDS against the interest earned on the savings.  

But senior citizens can show the interest earned as income in your ITR and you can get a deduction up to Rs. 50,000 u/s 80TTB.

How To Calculate TDS On Savings Interest 

No TDS on savings interest earned. For NRI, 30% of the total interest accumulated in one year is taxable at source.

How To Save TDS On Savings Interest 

Since no TDS can be charged on savings interest. You can save tax on savings interest if you are under the income tax slab of Rs. 2.50 lakh for individuals and 3.00 lakh for senior citizens. 

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Conclusion

A fixed deposit is are India’s all-time favorite instrument to save money without any risk of the market. Interest rates of FDs are declining day by day and TDS on FD interest reduces it furthermore. 

You can use the tips above to save your money from paying TDS on the bank interest earned.

About Raghav Gupta

I have done B.com and MBA in finance, so have a keen interest in personal finance. You will find information related to investment, credit cards, taxation and banking on SimpleInterest.

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