TDS rates for financial year 2012-13 set with thresholds, surcharge/cess rules and Form 15G/15H exceptions. The document sets Tax Deduction at Source (TDS) rates and monetary threshold limits for FY 2012-13 by section and payment category, specifying withholding percentages for salary, interest, dividends, fees, rent, commissions, contractor payments, lottery and gambling winnings, and compensation on property acquisition. It states surcharge and education cess treatment for residents, non-residents and foreign companies, notes Form 15G/15H self-declaration and Form 13 AO certificates for no or lower deduction (subject to PAN), and prescribes a higher withholding rate where PAN is not furnished.