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Income Tax

Applicability of Surcharge and Health & Education Cess

Deduction of Tax at Source (TDS), Collection of Tax at Source (TCS) / Withholding Tax

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Surcharge and cess in withholding apply only to rates in force, while fixed TDS and TCS rates remain complete.
Surcharge and Health & Education Cess are not added where TDS or TCS is imposed at a fixed statutory rate; the stated percentage is a complete rate. Where ... Summary

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Acts Income Tax
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