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tds surcharge & education cess no deduction applicable date

sunilpali (OPERATION HEAD(TAX AND AUDIT)) (129 Points)

21 September 2010

dear all sir, pls send applicable date for no deduction surcharge & education cess on TDS and with effect from f.y.

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(Guest)

Dear Sunil,

TDS rates effective from 1.10.2009

No surcharge and cess on tax deducted on non-salary payments made to resident taxpayers. so now onwards (tax should be deducted on basic rate only respective section. No education cess or surchargeis to be deducted except in the case of salary where tax should be deducted after including the education cess. surcharge on individual and HUF assessee has been deducted for fullyear of 2009-10.

Note:- No surcharge and education cess on tax deducted on non-salary payments made to resident taxpayers.