About the 1 Percent TDS Crypto Calculator
What is the 1 Percent TDS Crypto Calculator?
When you sell crypto, the exchange or buyer deducts 1% TDS on crypto under Section 194S once your sales in the year cross the threshold – ₹50,000 for most individuals and ₹10,000 for others.
The TDS is not an extra tax: it appears in your Form 26AS and is adjusted against your final tax, or refunded.
How to use the 1 Percent TDS Crypto Calculator
- Sale Value of This Transaction (₹) (sample: 1,00,000)
- Crypto Sold Earlier This Financial Year (₹) (sample: 0)
- Seller (sample: Specified person – individual/HUF without large business income (₹50,000 threshold))
- PAN Linked with the Exchange? (sample: Yes)
- Press Calculate 1% TDS (results also refresh as you type). The result card shows the TDS Deducted, along with TDS applies?, Rate, Amount you receive and Claiming it back.
Formula used
TDS = 1% × Sale value (if yearly sales exceed the threshold)
- Specified person = individuals and HUFs without business income, or with turnover up to ₹1 crore (₹50 lakh for professions)
- Without PAN = TDS at 20%
On peer-to-peer trades, the buyer is responsible for deducting TDS.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Sale Value of This Transaction (₹) | 1,00,000 |
| Crypto Sold Earlier This Financial Year (₹) | 0 |
| Seller | Specified person – individual/HUF without large business income (₹50,000 threshold) |
| PAN Linked with the Exchange? | Yes |
| Result | Value |
|---|---|
| TDS Deducted | ₹1,000 |
| TDS applies? | Yes – yearly sales exceed ₹50,000 |
| Rate | 1% |
| Amount you receive | ₹99,000 |
| Claiming it back | TDS under Section 194S appears in Form 26AS and is credited against your tax when you file your return |
Tips for using the 1 Percent TDS Crypto Calculator
- Link your PAN with the exchange to avoid 20% TDS.
- Frequent trading locks up 1% of every sale until you file your return.