2. Rates: Payment to non domestic company: Rs 1 crore or less - 40% + 3% cess More than 1 crore but less than 10 crore - 40% + 2% surcharge + 3% cess More than 10 crore - 40% + 5% surcharge + 3% cess
Payment to any other person: Rs 1 crore or less - 30% + 3% cess More than 1 crore - 30% + 10% surcharge + 3% cess