https://www.taxtmi.com/manuals?id=1238 TDS rates for resident payees generally apply without surcharge or education cess, except for salary TDS. Non-resident payees are subject to surcharge based on specified payment thresholds and education cess. Where GST on services is separately indicated in an invoice issued to a resident, TDS is not deducted on the GST component. Where an agreement or contract separately identifies the service-tax component payable to a resident, TDS is deducted on the amount excluding that component. en-us Mon, 05 Oct 2015 11:00:00 +0530 Tue, 28 Jul 2026 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1238 TDS rates for resident payees generally apply without surcharge or education cess, except for salary TDS. Non-resident payees are subject to surcharge based on specified payment thresholds and education cess. Where GST on services is separately indicated in an invoice issued to a resident, TDS is not deducted on the GST component. Where an agreement or contract separately identifies the service-tax component payable to a resident, TDS is deducted on the amount excluding that component. Manuals Income Tax Mon, 05 Oct 2015 11:00:00 +0530 https://www.taxtmi.com/manuals?id=1238