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of <h1>Finance Bill 2021 Keeps Income Tax Deduction Rates Unchanged; Surcharge and Cess Details for FY 2021-22 Explained.</h1> The Finance Bill 2021 outlines the rates for deduction of income tax at source for the financial year 2021-22, which remain unchanged from the previous year. These rates apply to various sections, including 193, 194A, 194B, among others. A surcharge is added to the deducted tax for non-residents, with rates varying based on income thresholds. For individuals and certain entities, the surcharge ranges from 10% to 37%, while for non-resident co-operative societies or firms, it is 12%. Non-domestic companies face a surcharge of 2% to 5% based on income levels. Additionally, a 4% Health and Education Cess is applicable.
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