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of <h1>TDS Rules: No Surcharge on GST Components for Residents; Varying Surcharges Apply for Non-Residents Based on Payment Amounts.</h1> For resident payees, no surcharge or education cess is added to TDS rates, except for a 12% surcharge on salaries exceeding 1 crore. For non-resident payees, foreign companies face a 2% surcharge on payments exceeding 1 crore and up to 10 crores, and 5% on payments exceeding 10 crores, plus a 3% education cess. Other non-resident assessees incur a 10% surcharge on payments exceeding 1 crore, plus a 3% education cess. The CBDT clarifies that TDS is not deducted on GST or service tax components if separately indicated in invoices for residents.
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