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Surchage, Education Cess and applicability on TDS related to A.Y. 2010-11 (F.Y. 2009-10)?

Undermentioned provisions are applicable for Financial Year 2009-10 (A.Y. 2010-11) and w.e.f. 01.04.2009.

1.      Surcharge:

No Surcharge on TDS in case of payment is made to Resident or Domestic Company

No Surcharge on TDS in case of payment is made to Non Resident other than Foreign Company

2.5% Surcharge on TDS if the recipient is a foreign company and amount exceeds Rs. 1 Crore.

2.      Education Cess

No EC or SHEC on TDS in case of payment is made to Resident or Domestic Company [Other than Salary]

3% EC and SHEC (2% + 1%) on TDS in case of Salary

3% EC and SHEC (2% + 1%) on TDS in case of payment is made to Non Resident

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