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TDS Notes currently applicable 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
Tags: applicability, ec, education cess, salary, shec, TDS


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Status Payment Surcharge Cess
Resident Corporate Other than Salaries N N
Resident Non-corporate Other than Salaries N N
Resident Non- Corporate Salaries N Y
Non-Resident Corporate <= 1 crore N Y
Non-Resident Corporate > 1 crore Y Y
Non-Resident Non- Corporate
N Y