TDS rates and thresholds clarified for varied payment types with surcharge, cess and procedural declaration rules. Prescribed TDS rates for 2014-15 list section wise withholding percentages and exemption thresholds for varied payments (salary, interest, dividends, professional fees, rent, contractor payments, insurance commission, lottery and wagering, payments to non resident entertainers and transfer consideration), with differentiated surcharge and education cess treatment by recipient status. Compliance provisions allow Form 15G/15H declarations (subject to PAN), certificates under section 197 for nil or lower deduction, and a higher deduction where PAN is absent; TDS is not required on separately shown service tax.