https://www.taxtmi.com/manuals?id=1238 Applicability of surcharge and education cess alters withholding rates by payee status: resident companies generally do not bear added surcharge or education cess on prescribed TDS/TCS rates, while other residents typically do not have surcharge added except salary TDS remains subject to surcharge and education cess at high salary levels. For non-resident payees, prescribed TDS rates are increased by specified surcharges and an education cess, with different surcharge scales for foreign companies and other non resident assessees. Separately, GST or service tax components that are separately indicated on invoices or contracts are excluded from the TDS base. en-us Mon, 05 Oct 2015 11:00:00 +0530 Fri, 19 Apr 2024 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1238 Applicability of surcharge and education cess alters withholding rates by payee status: resident companies generally do not bear added surcharge or education cess on prescribed TDS/TCS rates, while other residents typically do not have surcharge added except salary TDS remains subject to surcharge and education cess at high salary levels. For non-resident payees, prescribed TDS rates are increased by specified surcharges and an education cess, with different surcharge scales for foreign companies and other non resident assessees. Separately, GST or service tax components that are separately indicated on invoices or contracts are excluded from the TDS base. Manuals Income Tax Mon, 05 Oct 2015 11:00:00 +0530 https://www.taxtmi.com/manuals?id=1238