TDS rates under Section 195 updated for non-residents and foreign companies; surcharge and cess apply to specified incomes.

Rates of Tax Deduction at Source under Section 195 prescribe withholding percentages for non-resident recipients and non-domestic companies by income category, including investment income, short term and long term capital gains, interest on foreign currency borrowings, royalties, fees for technical services, dividends and gaming winnings; these base rates are subject to applicable surcharge and Health & Education cess, and a detailed surcharge schedule applies by payee type and threshold bands, with special treatment where income includes dividends or specified capital gain items.

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