1. What is the date when the Finance Bill became Finance Act 2009?
2. In which cases surcharge on TDS rates is NOT applicable?
3. In which cases surcharge on TDS rates is applicable?
4. In which cases Education Cess, Secondary and Higher Education Cess is NOT applicable?
5. In which cases Education Cess, Secondary and Higher Education Cess is applicable?
6. What is the effective date for above changes in applicability of surcharge and education cess?
Please ask your tax consultant for more clarifications.
|Resident||Corporate||Other than Salaries||N||N|
|Resident||Non-corporate||Other than Salaries||N||N|
|Non-Resident||Corporate||<= 1 crore||N||Y|
|Non-Resident||Corporate||> 1 crore||Y||Y|
7. There has been change in TDS Rates for 94C- Contractual Payments and 94I- rental payments. What is the effective date for the same?
8. Apart from the above, is there any other change in the TDS Rates?
9. What about penal rate of 20% where valid PAN is not given?
9. What is your source of above information?