https://www.taxtmi.com/forum/issue?id=116208 Where the entire payment was made to the deductee/payee on or before 5 July 2019 and there was no subsequent transaction in the financial year from which the shortfall could have been deducted, the payer will not be an assessee in default, although the surcharge shortfall is recoverable; for the second and third quarters the payer must pay the shortfall together with interest. Practitioners queried whether enhanced surcharge rates apply to residential individuals and HUFs for computing tax in 2019 20. en-us Thu, 16 Apr 2020 22:17:03 +0530 Thu, 23 Jan 2025 15:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116208 Where the entire payment was made to the deductee/payee on or before 5 July 2019 and there was no subsequent transaction in the financial year from which the shortfall could have been deducted, the payer will not be an assessee in default, although the surcharge shortfall is recoverable; for the second and third quarters the payer must pay the shortfall together with interest. Practitioners queried whether enhanced surcharge rates apply to residential individuals and HUFs for computing tax in 2019 20. Discussion-Forum Income Tax Thu, 16 Apr 2020 22:17:03 +0530 https://www.taxtmi.com/forum/issue?id=116208