Deduction of tax at source under section 194C now attracts an additional surcharge increasing withheld tax obligations. Obligations under section 194C require specified payers to deduct tax at source from payments to resident contractors and, at a reduced rate, from payments to resident subcontractors, with a non-deduction exemption where contract consideration does not exceed the prescribed threshold; the prescribed deduction is to be increased by a Union surcharge calculated on the amount of tax deducted, and departments and public sector payers are instructed to implement and seek assistance from the assessing officer or local Income tax PR officer as needed.