Become a Certified GST Practitioner with CA Arun Chhajer. Register Now!

Surcharge on TDS

rohit gondhiya (ca final student) (13 Points)

10 July 2007

Dear friends...

I would like to know that when the surcharge is applicable to assessee on TDS amount...?.

Reply
Follow
Share

2 Replies

(Guest)

give me recent information about PCC course .I am in Artticalship

Upgrade to CAclubindia Pro. Subscribe Now!

tushar jain (Service) (107 Points)
Replied 11 July 2007

Surcharge shall be included for the calculation of TDS if the income of assessee is more than 10 lacs. However if the assessee has given a declaration to the deductor that his income os less than 10 lacs, then surcharge shall not be included in the calculation of TDS amount.