Applicability of Surcharge or Education Cess

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..... cess shall be added. Any other assessee No surcharge or education cess shall be added to the prescribed rate of TDS. However, surcharge and education cess shall be added on the TDS on the salary. (surcharge @ 12% where taxable salary exceeds 1 crore) IN CASE OF NON-RESIDENT PAYEE/ DEDUCTEE Payee/ Deductee (i.e. to whom payment is made Applicability of Surcharge and Education Cess Foreign Companie .....

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..... rvices has been indicated separately in the invoice, then no tax would be deducted on GST component. GST includes CGST, SGST, IGST, UTGST. CLARIFICATION REGARDING TDS ON SERVICE TAX COMPONENT COMPRISED OF PAYMENTS MADE TO RESIDENTS It is clarified that wherever in terms of the agreement/ contract between the payer and the payee, the service tax component comprised in the amount payable to a reside .....

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