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Applicability of Surcharge or Education Cess

Income Tax - Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax - 01 - SURCHARGE OR EDUCATION CESS ON RATES PRESCRIBED IN CASE OF RESIDENT PAYEE/ DEDUCTEE Payee/ Deductee (i.e. to whom payment is made Applicability of Surcharge and Education Cess Companies No surcharge or education 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 o .....

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