What is the creteria for charging Surcharge at the time of deducting T.D.S. in case of companies as well as individual deductees?
As per my knowledge if the deductees Taxable Income is above Rs. 1 crore surcharge @ 10% is applicable. But as we cannot know exact taxable income of deductee, we charge surcharge at 10 % in case of Pvt Ltd & Ltd. Co.s.
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