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Applicability of Surcharge or Education Cess
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....s shall be added. Any other assessee No surcharge or education cess shall be added to the prescribed rate of TDS. However, surcharge and education cess shall be added on the TDS on the salary. (surcharge @ 12% where taxable salary exceeds 1 crore) IN CASE OF NON-RESIDENT PAYEE/ DEDUCTEE Payee/ Deductee (i.e. to whom payment is made Applicability of Surcharge and Education Cess Foreign Compan....