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Surcharge on TDS

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(Querist)
28 January 2010 Is surcharge , education cess & higher secondarry edu.cess still levied upon TDS deducted on payment to contractors?
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CA Prashant Gupta

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CA Prashant Gupta (Expert)
28 January 2010 NO surcharge, EC, SHEC is applicable u/s 194C. so take basic rates as full rate.
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
28 January 2010 No Surcharge and cess applicable for TDS
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