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of <h1>TDS Rates for FY 2011-12: No Surcharge for Residents, 2.5% for Foreign Firms, 3% Education Cess on Salaries</h1> The rates of Tax Deduction at Source (TDS) for the financial year 2011-12, specifying rates for various types of income and applicable threshold limits. Key points include: no surcharge on TDS for resident payments, a 2.5% surcharge for foreign companies on amounts over 1 crore, and a 3% education cess for salary payments. TDS rates vary by income type, such as 10% for interest on securities, 30% for lottery winnings, and 1-2% for contractor payments. Certain exemptions apply with self-declarations or certificates, and a 20% TDS rate applies if the deductee's PAN is unavailable.
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