TDS and TCS rates determine when surcharge and cess apply, with treaty rates governing eligible non-resident payments.

Fixed statutory rates for tax deduction at source and tax collection at source are complete rates and do not attract surcharge or Health & Education Cess. Where tax is deductible at rates in force, the applicable rate is determined under the relevant Finance Act and, for eligible non-resident payments, a beneficial Double Taxation Avoidance Agreement. Surcharge may apply according to the recipient's status and total income, and Health & Education Cess is levied at four per cent on income-tax plus applicable surcharge.

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