TDS rates updated for non-resident and foreign company payments, with revised capital gains and specified income withholding. The chart prescribes operative TDS rates for payments to non residents, other non domestic payees, and non domestic companies across categories-investment income, capital gains (with transitional rates for transfers before or on/after 23 July 2024), interest on foreign currency borrowings, royalties, fees for technical services, dividends, and winnings-and a tiered surcharge schedule by entity type and income thresholds, including a specific surcharge where the alternate tax regime applies.