TDS surcharge and cess rules distinguish resident and non-resident payees, while separately stated indirect taxes remain excluded.

TDS rates for resident payees generally apply without surcharge or education cess, except for salary TDS. Non-resident payees are subject to surcharge based on specified payment thresholds and education cess. Where GST on services is separately indicated in an invoice issued to a resident, TDS is not deducted on the GST component. Where an agreement or contract separately identifies the service-tax component payable to a resident, TDS is deducted on the amount excluding that component.

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